Unclaimed Property and Escheat Law
Will Yancey, PhD, CPA
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Maintained by Will
Yancey .
Please e-mail any comments or suggestions to will@willyancey.com
Dr. Yancey is a consultant to holders of unclaimed property. For information on how to recover unclaimed
property please direct your questions to one of the sites below.
Recovering Unclaimed Property in USA
Some of these services charge a finder's fee.
Asssociations and Conferences on Unclaimed Property
Most of these have more than unclaimed property on their conference agendas.
Newsletters on Unclaimed Property
Newsletters about unclaimed property are provided by the following organizations.
Some of these may require membership or subscription fees.
Guides for Holders of Unclaimed Property
Research and guides for holders to comply with unclaimed property laws.
For stored value cards and gift cards see willyancey.com/billings.html#stored-value
- BNA Tax Management
- Houghton, Michael, Walter Tuthill, Josiah Osibodu, Valerie Jundt, and Mark Paolillo, Unclaimed Property, BNA Corporate Practice Series No. 74-2nd (2006).
- Houghton, Kendall L., and John L. Coalson, Unclaimed Property, BNA Tax Management Portfolio No. 1600-1st (1998).
- CCH ...a Wolters Kluwer company
- Andreoli, Anthony L. and J. Brooke Spotswood, Unclaimed Property: Laws, Compliance, and Enforcement, (CCH, 2002)
- CCH Smart Charts - Unclaimed Property, included in subscription to CCH Tax Research Network
- LexisNexis Matthew Bender ...a Reed Elsevier company
- Epstein, David J., Unclaimed Property Law and Reporting Forms, (LexisNexis Matthew Bender, 1984 with updates).
- Yancey, Will, Unclaimed Property, Chapter 23 in State and Local Tax, edited by Charles Swenson,
(LexisNexis Matthew Bender, forthcoming 2008).
- National Association of Unclaimed Property Administrators (NAUPA)
- PEACC (Property Escheatment and Compliance Consulting) ...Pat Healy
- Reid Unclaimed Property Services (RUPS) ...Tracey Reid
- Roundup Info ...Catherine Osterlund
- Securities Transfer Association (STA)
- Uniform Law Commission ...National Conference of Commissioners on Uniform State Laws (NCCUSL)
Software for Holders of Unclaimed Property
Consulting and Compliance Services for Holders of Unclaimed Property
These service providers assist holders with performing due diligence prior to escheating unclaimed property to the states.
Some may provide other services such as administering shareholder communications.
For other links on finding addresses see willyancey.com/finding.htm
For other links on finding companies see willyancey.com/firmdata.htm
The names after the firm names are the principal leaders of the unclaimed property practice area at these firms. No more than 4 names are listed for any one firm.
Please email any additions or revisions to will@willyancey.com
- Abandoned Property Services, LLC ...Carla McGlynn, Bob Griffin, and Marcella Easly
- Abandoned Property Specialists LLC ...Rick Summers
- Barganier and Associates ...Patricia Barganier
- BKD, LLP ...Rob Mandel and Doug Stucker
- Boomerang Asset Recovery ...Greg Hampton, Jon Scheer, and Robert Schweitzer
- Brown & Joseph ...John Whyte and Tony Scaminaci
- CardFact, Ltd. ...Ted Ziegler
- CBIZ Unclaimed Property Services, LLC ...Charlotte McCullough
- Cherry, Bekaert & Holland, LLP (CB & H) ...Anne M. Rhodes
- Cityvest Unclaimed Property Services ...out of business
- Clark Capital Review ...Clark Faggioli
- Corporation Service Company (CSC) ...Andrew Panaccione
- Crowe Chizek ...Bill Buechler
- Deloitte & Touche LLP ...Mark Paolillo and Valerie Jundt
- Dow Lohnes Price Tax Consulting Group ...Claudia Price
- DST Systems ...Stephanie Schaffer
- Duff & Phelps ...Bob Peters
- Equisearch Services, Inc., a ChoicePoint Company ...David Coonin
- Escheat Compliance Services, Inc. (ECS) ...Bill Johnson
- Grant Thornton ...Chris Hopkins and Robert Tucci
- InfoAge, Inc. ...Tony Mollo and Tony Marinaro
- JMS Advisory Group, LLC ...James Santivaņez
- Keane - Investor Communication & Retention Solutions (ICRS)
- Keane - Unclaimed Property Services Division (UPSD) ...Debbie Zumoff, Gail Warner, Laura Lane, and Susan Han
- Kimberly Unclaimed Property Services ...acquired by MarketSphere
- KPMG LLP ...Michelle Andre
- MarketSphere - JustRightCompliance ...Don DeCelles, Jeff Henshall, Clive Cohen, and Beth Stein
- Milestone Corporate Services ...Nick Cataldo
- Moody Associates, PA ...Donald Moody
- Reclaim It ...Maureen Owens
- PricewaterhouseCoopers - Abandoned and Unclaimed Property (AUP) practice ...Janet Korey
- Parente Randolph ...Frank Czekay
- Reid Unclaimed Property Services (RUPS) ...Tracey Reid
- River Consulting Group ...June Tralle
- Ryan ...Noel Hall, John Walter and Pat Healy
- SC & H Group ...Trish Hopper
- Shareholder Retention Group (SRG) ...Nathan Lansing
- SMART Business Advisory and Consulting, LLC
- SMS Vanacore ...Derek Vanacore, Nick Nichols, Mike Ryan and Christa DeOliveira
- The Gagnon Group, LLC ...Bill Gagnon
- The Locator Service Group Ltd. (TLSG) ...Kim Sawyer
- True Partners Consulting ...Cathleen Bucholtz, Michele Moloian, Samantha Petersen, and John Samore III
- UHY Advisors SALT, LLC ...Trisha Doucet
- Unclaimed Property Recovery and Reporting (UPPR), an ACS Company ...Peter Miller, Bob Irvine, and Karen Anderson
- United Recovery Services, Inc. ...Janet Glass
- Vanacore International ...Derek Vanacore
- Vantage Consulting, LLC
- Virchow, Krause & Company, LLP ...Jon Skavlem and Mike Herold
- Xcitek
- Yancey - Dr. Will Yancey, CPA
Law Firms advising on Unclaimed Property
These law firms also handle many other types of cases.
Some firms represent holders and some represent true owners.
The name of a principal one, two, or three attorneys providing advice on unclaimed property follows the firm name.
Please email any additions or revisions to will@willyancey.com
- Alston & Bird LLP ...John Coalson, Ethan Millar
- Bryan Cave ...Judith Rinearson
- Foley Hoag LLP ...Stephanie Cutler
- Gary & Regenhardt ...George B. Delta
- Holland & Knight ...Jennifer Borden
- Honigman Miller Schwartz and Cohn LLP ...Lynn Gandhi
- Horwood, Marcus & Berk Chartered ...Marilyn Wethekam
- Jones Day ...Phyllis Shambaugh, Mace Gunter
- Keefe Bartels ...John E. Keefe, Jr.
- LeClairRyan ...Scott D. Smith
- Mayer Brown Rowe & Maw ...Diane Green-Kelly
- Morris, Nichols, Arsht & Tunnell LLP ...Michael Houghton and Walter Tuthill
- Neal Gerber Eisenberg LLP ...John Biek
- Palmer Law Group ...Bill Palmer
- Potter Anderson & Corroon LLP ..Leonard Togman
- Richards Layton & Finger ...Richard Bacon
- Sidley Austin LLP ...Judith Welcom
- Sutherland, Asbill & Brennan LLP ...Kendall Houghton, Diann Smith, and Maryann Luongo
- Thompson Coburn ...Stephanie Anne Lipinski Galland
- Unclaimed Property Law ...J. Brooke Spotswood
- Vorys, Sater, Seymour and Pease LLP ...David Froling and Scott Ziance
Auditors of Unclaimed Property
These consultants work for state governments to audit holders of unclaimed property and manage the unclaimed property reports received by the states.
- Abandoned Property Experts LLC ...David Hopkinson, Ann Arbor, Michigan
- ACS Unclaimed Property Clearinghouse, Inc., an ACS Company ...Lynden Lyman, Paula Smith, and David Epstein
- ACS Wagers ...founded by Ken Wagers, acquired by Affiliated Computer Services (ACS) in 2004
- Audit Services U.S., LLC ...Bob Walsh
- George Lewis & Associates ...Harrisburg, Pennsylvania
- Kelmar Associates LLC ...Mark McQuillen, Wakefield, Massachusetts
- National Abandoned Property Processing Corporation (NAPPCO) ...acquired by Affiliated Computer Services (ACS) in May 2003
- Revenue Discovery Service (RDS) ...fomerly known as Alatax, Inc. acquired by Portfolio Recovery Associates
- Specialty Audit Services (SAS), LLC ...Michael Danowitz and Jason Gordon
- Tichenor & Associates ...Jack Somerville
Court Decisions on Unclaimed Property
Selected major court decisions.
- Anderson National Bank v. Luckett, 321 US 233, http://laws.findlaw.com/us/321/233.html (1944).
- Christianson v. King County, 239 US 356, http://laws.findlaw.com/us/239/356.html (1915).
- Connecticut Mutual Life Insurance Co. v. Monroe, 333 US 541, http://laws.findlaw.com/us/333/541.html (1948).
- Delaware v. New York, 507 US 490, http://laws.findlaw.com/us/507/490.html (1993).
- Hamilton v. Brown, 161 US 256, http://laws.findlaw.com/us/161/256.html (1896).
- Pennsylania v. New York, 407 US 206, http://laws.findlaw.com/us/407/206.html (1972).
- Provident Institution for Savings v. Malone, 221 U.S. 660, http://laws.findlaw.com/us/221/660.html (1911).
- Security Savings Bank v. California, 263 US 282, http://laws.findlaw.com/us/263/282.html (1923).
- Standard Oil Co. v. New Jersey, 341 US 428, http://laws.findlaw.com/us/341/428.html (1951).
- Texas v. New Jersey, 379 US 674, http://laws.findlaw.com/us/379/674.html (1965).
- Western Union Telegraph Co. v. Pennsylvania, 368 US 71, http://laws.findlaw.com/us/368/71.html (1961).
Unclaimed Property Offices of US States and Territories