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Unclaimed Property ADVISORY: Delaware Moves to Revamp Its Unclaimed Property Law

January 17, 2017 By Michael Giovannini and Kendall Houghton

Our Unclaimed Property Group explores legislation introduced in the state Senate that if enacted, would prompt a sea change in Delaware law governing abandoned and unclaimed property.

Read the full advisory here.

Filed Under: Unclaimed Property Advisory Tagged With: 12 Del. Code Ann. § 1130 et seq, Delaware, Delaware General Assembly, Delaware’s False Claims and Reporting Act, Department of Finance, due diligence, Escheat, Escheat Laws, Gift cards, gift certificates, Income Tax, look-back, Loyalty Cards, record retention, SB 13, Temple-Inland decision, Unclaimed property, Uniform Unclaimed Property Act, UP, UUPA, VDA, VDA program

About Michael Giovannini

Michael is a senior associate in the firm's State & Local Tax Group, focusing his practice on advising clients and providing practical planning services with respect to various state and local tax and unclaimed property issues.

[Read Bio]

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.

[Read Bio]

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