Alston & Bird Tax Blog

Delaware’s Escheats Law Is Back in Court

By and

Our Unclaimed Property Group examines the latest challenge to Delaware’s Escheats Law, regulations, and audit practices.

  • Lawsuit in response to state subpoena of holder’s records
  • Substantive challenge to audit practices even after recent Escheats Law amendments
  • Comparison to Plains All American Pipeline and Temple-Inland

Read the full advisory here.

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About Charles Wakefield

Charles Wakefield is an associate in the State & Local Tax Group of the New York office.

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About Kathleen Cornett

Kathleen Cornett is an associate on the Alston & Bird State & Local Tax Team. She focuses her practice on federal, state, and local tax controversy matters, as well as unclaimed property issues.

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