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 11, ten days after publication. As a result, the deadline for holders under audit to convert their audits into Department of State-administered voluntary disclosure agreements (VDAs) or to opt into the new expedited audit program is now approaching, though there is some question about when the conversion window actually closes.