Sara Lima

Sara Lima

Reed Smith

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Pennsylvania Corporations to Fund State Spending Increase

On February 4, Governor Corbett proposed his 2014-2015 budget, keeping his promise not to increase taxes, despite a nearly $1 billion proposed increase in spending. However, the budget includes a $150 million increase to...more

3/18/2014 - Corporate Taxes State Taxes Unclaimed Property

Texas Supreme Court Takes On Unclaimed Property Law Limits to Class Action Settlement Agreements—and Other Private Contracts

The Texas Supreme Court heard oral argument November 7 in a case that raises far-reaching questions about the rights of private parties to contract, particularly in class action settlements. In State v. Highland Homes, Ltd.,...more

11/12/2013 - Class Action Settlement Unclaimed Property

Race to the Finish: June 30 Deadline for Delaware’s New Unclaimed Property Voluntary Disclosure Program

June 30 is the deadline to enter into the new Unclaimed Property Voluntary Disclosure Program — run by Delaware’s Secretary of State (“SOS”)— which temporarily supplants the State Escheator’s voluntary disclosure process. Any...more

5/29/2013 - Audits Compliance Escheat Filing Requirements Publicly-Traded Companies Secretary of State Unclaimed Property Voluntary Disclosure Voluntary Disclosure Agreement

Reed Smith Hosts Q & A on Unclaimed Property With Delaware Secretary of State – Audits to Begin Again on February 1

For more than an hour on January 8, Delaware Secretary of State Jeffrey Bullock and an attorney administering the new program, Geoffrey Sawyer, took questions from Sara Lima and Michael Wynne of Reed Smith’s State Tax Group....more

1/24/2013 - Audits Reporting Requirements Secretary of State Unclaimed Property

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