News & Analysis as of

Voluntary Disclosure Agreement Unclaimed Property

Eversheds Sutherland (US) LLP

Unclaimed property hot topics: What you need to know in 2024

Unclaimed property examinations and new types of regulatory inquiries will pose major challenges for US companies in 2024. Not only are states pushing ahead with more examinations, but many states are using new techniques to...more

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

Faegre Drinker Biddle & Reath LLP

DMF Audits are in the Rearview Mirror … Now What?

After almost a decade of frustration, the dust has finally settled on the era of life insurance/annuity unclaimed property regulation by audit. Not without pain, though, as many endured multi-state, multi-year audit processes...more

Alston & Bird

UP Front: A 2021 Sightline for Unclaimed Property Professionals

Alston & Bird on

Our Unclaimed Property Team provides a line of sight into the developing trends, ongoing policy debates, and litigated disputes that may shape the future of unclaimed property law and compliance....more

Eversheds Sutherland (US) LLP

Unclaimed Property: 5 Key Developments for 2018

Onerous unclaimed property audits and vexing compliance issues will continue to challenge companies in a wide range of industries in 2018. Even with the robust economy, new federal tax provisions will push states to view...more

McDermott Will & Emery

Get Ready for the Countdown: Final Delaware Unclaimed Property Regulations Published

McDermott Will & Emery on

On October 1, 2017, the Delaware Department of Finance published final regulations in the Register of Regulations repealing its former unclaimed property regulations and promulgating a new reporting and examination manual. ...more

Alston & Bird

Delaware Finalizes Much-Anticipated Audit Regulations

Alston & Bird on

On October 1, the Delaware Department of Finance adopted its final set of unclaimed property audit regulations, as mandated by Section 1176(b) of Delaware’s newly revised Escheats Law. The regulations are effective on October...more

Eversheds Sutherland (US) LLP

Delaware Dilemma: VDA or Unclaimed Property Audit

Delaware is instituting an aggressive push forward on its controversial unclaimed property audit program, as indicated in two recent announcements. The Secretary of State has announced that his office will begin sending...more

McDermott Will & Emery

Holders Beware: Delaware Department of State Notices to be Mailed in Two Weeks!

McDermott Will & Emery on

In two weeks, the Delaware Secretary of State (SOS) will begin mailing notices to holders who have been identified as likely being out of compliance with Delaware unclaimed property law. Holders that do not enroll in the SOS...more

McDermott Will & Emery

Delaware (Re)Proposes Unclaimed Property Reporting and Examination Manual Regulation

McDermott Will & Emery on

On August 1, the Delaware Department of Finance (DOF) published a revised version of its proposed reporting and examination manual regulation addressing audit procedures and method of estimation. See 21 DE Reg 123 (Aug. 1,...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

McDermott Will & Emery

Delaware Proposes Unclaimed Property Regulations – No April Fools

On Saturday, April 1, 2017, the Delaware Department of Finance (DOF) promulgated two regulations that would repeal all existing unclaimed property regulations and replace them with a single DOF regulation containing a revised...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

Alston & Bird

Sailing the Sea Change of Delaware’s New Escheats Law

Alston & Bird on

On February 2, 2017, Delaware Governor John Carney signed Senate Bill 13 into law, completing a wholesale rewrite of the Delaware Escheats Law, codified at 12 Del. Code Ann. § 1130 et seq. The final version of the legislation...more

Eversheds Sutherland (US) LLP

Delaware’s Overhaul of Its Unclaimed Property Laws

Facing widespread criticism about the enforcement of its unclaimed property laws, Delaware has just completed a wholesale revision of its unclaimed property statute. The statutory overhaul has passed both houses of the...more

McDermott Will & Emery

Breaking News: Unclaimed Property Legislation Passes Delaware General Assembly

McDermott Will & Emery on

On January 26, 2017, the Delaware House approved comprehensive unclaimed property rewrite legislation (SB 13) that was passed by the Senate (with committee amendments) last week. Our summary of many of the key provisions of...more

Alston & Bird

Delaware Moves to Revamp Its Unclaimed Property Law

Alston & Bird on

On January 12, 2017, the Delaware Senate introduced legislation that represents a complete rewrite of the state’s Escheats Law, currently codified at 12 Del. Code Ann. § 1130 et seq. The bill – SB 13 – is...more

McDermott Will & Emery

Delaware Unclaimed Property Legislation – Lipstick on a Pig?

McDermott Will & Emery on

The Delaware General Assembly has introduced legislation that would significantly rewrite the Delaware unclaimed property statute by repealing the three current subchapters and replacing them with a single unclaimed property...more

Eversheds Sutherland (US) LLP

Unclaimed Property Primer for Health and Property & Casualty Insurance

Background - Unclaimed Property: It’s not just about life insurance. The same contingency-fee unclaimed property auditors that targeted unclaimed life insurance proceeds are now turning their focus to other types of...more

Troutman Pepper

Looking Back: Delaware's Comprehensive Unclaimed Property Program Reform

Troutman Pepper on

The recent reforms have not impacted the power and authority of the Office of the State Bank Commissioner to examine Delaware financial institutions for compliance with the escheat laws, but the shortened look-back period...more

McDermott Will & Emery

Delaware Senate Passes Unclaimed Property Reform Bill

McDermott Will & Emery on

On June 18, 2015, a bill (S.B. 141) was unanimously approved by the Delaware Senate that would place limits on the look-back period and permanently extend the Voluntary Disclosure Agreement (VDA) program. This represents the...more

Eversheds Sutherland (US) LLP

Delaware VDA Program First Enrollment Deadline Is Fast Approaching

The first stage of the Delaware Secretary of State’s Voluntary Disclosure Agreement program (the “Delaware VDA Program”) for unclaimed property reporting closes on June 30, 2013. Companies that enter into the Delaware VDA...more

Baker Donelson

Spotlight on Unclaimed Property: The Value of Voluntary Disclosure/Compliance Agreements

Baker Donelson on

On November 1, 2012, you may have filed state unclaimed property reports or are getting ready to do so for March 1, 2013 or May 1, 2013, depending on the state. On the other hand, you may not have filed, or plan to file, any...more

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