News & Analysis as of

Escheat Disclosure Requirements

Alston & Bird

Insights into California’s New Voluntary Compliance Program: Some Answers, More Questions

Alston & Bird on

California is taking applications for its new voluntary compliance program for unclaimed property holders. Our Unclaimed Property Team sheds light on the program’s knowns and unknowns....more

Allen Matkins

Court Holds SEC Filing Is Not Public Disclosure

Allen Matkins on

California has patterned its false claim law, Cal. Gov’t Code §§ 12650 et seq., after the federal False Claims Act. As the names of these laws suggest, they are intended to protect the public fisc from false or fraudulent...more

Baker Donelson

Spotlight on Unclaimed Property: ACTION Required – Delaware Voluntary Disclosure Initiative Ends June 30

Baker Donelson on

Delaware has earned the reputation as one of the most aggressive enforcers against businesses of unclaimed property/escheat obligations. For example, the Delaware Division of Revenue, or its proxies, routinely examine records...more

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