Alston & Bird Tax Blog

FAQs on Unclaimed Property Aspects of Retirement Assets

By and

Our Unclaimed Property Team has created FAQs to stimulate review of the numerous challenges associated with the potential escheatment of traditional IRAs and other tax-advantaged retirement assets.

  • How does ERISA play a part?
  • Why would a custodian voluntarily escheat an ERISA-governed plan asset or distribution?
  • What safeguards can a custodian rely on?

Read the full advisory here.

Kendall Houghton

About Kendall Houghton

Ms. Houghton is a nationally recognized expert whose practice focuses on state and local tax planning, tax controversies and unclaimed property/escheat matters. She leads the Alston & Bird SALT practice and serves on the firm’s Partners’ Committee.

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Matt Hedstrom

About Matt Hedstrom

Matt offers clients both technical and practical advice in navigating complex state and local tax issues. His breadth of experience handling multistate tax planning, controversies and unclaimed property matters has established Matt as a skilled tactician providing nuanced counsel on an array of state and local tax matters.

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