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Voluntary Disclosure Agreement Proposed Legislation

Jones Day

California Unclaimed Property Amnesty on the Horizon

Jones Day on

On February 17, 2022, Assembly Bill 2280 was introduced in the California Assembly. AB 2280 offers a long-awaited solution for companies owing past-due property to the State of California....more

Alston & Bird

Delaware Reworks Its Recent Unclaimed Property Overhaul Legislation

Alston & Bird on

On June 29, 2017, Delaware Governor John Carney signed into law Senate Substitute 1 for Senate Bill 79, which revises parts of Senate Bill 13, the major unclaimed property legislation passed earlier this year. Perhaps...more

Troutman Pepper

Temple-Inland Decision Leads to Proposed Delaware Escheat Reform Legislation: Tax Update Volume 2017, Issue 2

Troutman Pepper on

The proposed reforms are a welcome change, specifically as they relate to lookback periods, electronic filing and limited compliance reviews. As a result of what some might view as a scathing decision by the U.S....more

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