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 changed little from the original bill introduced last month. The bill’s single amendment made a handful of revisions, including removing “virtual currency” from the list of escheatable property and changing the timing for a holder currently under audit to opt into an expedited audit review process (and possibly also the timing for opting into the voluntary disclosure agreement (VDA) program).