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Commerce Clause Unclaimed Property

McDermott Will & Emery

Breaking News: Federal Court Finds Delaware’s Unclaimed Property Enforcement “Shocks the Conscience”

On June 28, 2016, the much-anticipated memorandum opinion of the US District Court for the District of Delaware in Temple-Inland, Inc. v. Cook et al., No. 14-654-GMS was released on the parties’ cross-motions for summary...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Temple-Inland Sheds Light on Delaware’s Use of Estimations in Unclaimed Property Audits"

As noted in prior mailings on this topic, all 50 states require companies to comply with broad and often complex unclaimed property laws that mandate annual reporting. Unclaimed property is generally defined as tangible or...more

McDermott Will & Emery

Delaware’s Unclaimed Property Audit Program Dealt Blow

McDermott Will & Emery on

The judge in a case challenging Delaware’s use of sampling and extrapolation to determine unclaimed property liability denied the state’s motion to dismiss and in doing so, seriously questioned the State’s approach. ...more

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