Alston & Bird Tax Blog

Unclaimed Property ADVISORY: Delaware’s Escheats Law Faces Due Process Challenge

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Our Unclaimed Property Team delves into the Third Circuit decision that gives Plains’s due process claim its day in court and could give holders a leg up on Delaware’s Escheats Law.

  • The district court dismisses on all counts
  • Third Circuit allows due process claim
  • The implications

Read the full advisory here.

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About Alston & Bird SALT Team

Alston & Bird has had an exceptional state and local tax (SALT) practice for over 25 years. Our wide-ranging facility with multistate tax issues, experience representing clients in countless administrative and judicial forums, and strong relationships with state tax professional across the country—as well as the nation’s state tax administrators—allow us to provide unparalleled expertise to our international client base.

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