Unclaimed Property and Escheat Law
Will Yancey, PhD, CPA
Contents of this page:
Related Web pages:
Maintained by ACLR Strategic Business Solutions .
Please e-mail any comments or suggestions to wyancey@aclrsbs.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., and Lynden LymanUnclaimed Property Law and Reporting Forms, (LexisNexis Matthew Bender, 1984 with updates).
Some excerpts are online at www.unclaimedadvisor.com/expert-commentaries.html
- Yancey, Will, Unclaimed Property, Chapter 23 in Bender's State Taxation, edited by Charles Swenson,
(LexisNexis Matthew Bender, 2009). Bender's State Taxation is avaiable in print and
online at Lexis
- 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 wyancey@aclrsbs.com
- Abandoned Property Services, LLC ...Carla McGlynn, Bob Griffin, Marcella Easly, and Karen Anderson
- Abandoned Property Specialists LLC ...Rick Summers
- Audit Resource Group ...Michael Kinsley
- Barganier and Associates ...Patricia Barganier and Alan Thorn
- 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 Unclaimed Property Services ...transferred to Thomson Reuters in February 2009
- Dow Lohnes Price Tax Consulting Group ...Claudia Price
- DST Systems ...Stephanie Schaffer
- Duff & Phelps ...Bob Peters
- Equisearch Services, Inc. ...Carl Glaeser
- Escheat Compliance Services, Inc. (ECS) ...Bill Johnson
- Gagnon Group LLC, The ...Carl Roscoe
- Grant Thornton ...Chris Hopkins and Robert Tucci
- Hardy Group PLC ...Christopher Hardy
- IAB Solutions LLC ...Peggy Artz
- InfoAge, Inc. ...Tony Mollo and Tony Marinaro
- JMS Advisory Group, LLC ...James Santivañez
- Keane - Investor Communication & Retention Solutions (ICRS)
- Keane - Unclaimed Property Services Division (UPSD) ...Debbie Zumoff, Gail Warner, and Laura Lane
- Kimberly Unclaimed Property Services ...acquired by MarketSphere
- KPMG LLP ...Alison Iavarone
- MarketSphere - JustRightCompliance ...Don DeCelles, Jeff Henshall, and Clive Cohen
- Milestone Corporate Services ...Nick Cataldo
- Moody Associates, PA ...Donald Moody
- PEACC (Property Escheatment and Compliance Consulting) ...Pat Healy
- Reclaim It ...Maureen Owens
- PricewaterhouseCoopers - Abandoned and Unclaimed Property (AUP) practice ...Janet Korey, Bob Bazata
- Parente Randolph ...Frank Czekay
- Reid Unclaimed Property Services (RUPS) ...Tracey Reid
- River Consulting Group ...June Tralle
- Ryan ...Noel Hall and John Walter
- SC & H Group ...Trish Hopper
- Seachange Consulting, LLC ...Beth Stein
- Shareholder Retention Group (SRG) ...Nathan Lansing
- SMART Business Advisory and Consulting, LLC
- SMS Vanacore ...renamed Venio
- The Gagnon Group, LLC ...Bill Gagnon
- The Locator Service Group Ltd. (TLSG) ...Kim Sawyer
- Thomson Reuters - ONESOURCE™ Property Tax - Unclaimed Property Services
(formerly Deloitte Unclaimed Property Services) ...Mark Paolillo, Valerie Jundt, and Josiah Osibodu
- 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) (no longer an ACS company) ...Peter Miller and Bob Irvine
- United Property Solutions LLC ...Hank McClusky
- United Recovery Services, Inc. ...Janet Glass
- Vanacore International ...Derek Vanacore
- Vantage Consulting, LLC
- Venio ...Derek Vanacore, Nick Nichols, Mike Ryan and Christa DeOliveira
- 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 and Ethan Millar
- Baker Donelson ...Scott D. Smith
- Baker & McKenzie LLP ...Kendall L. Houghton and Maryann Luongo
- Brann & Isaacson ...Dan Stockford
- Bryan Cave ...Judith Rinearson and Margo Hirsch Strahlberg
- Duane Morris LLP ...Stanley R. Kaminski
- Foley Hoag LLP ...Stephanie Cutler
- Fulbright & Jaworski LLP ...Sheldon Elefant
- Gary & Regenhardt ...George B. Delta
- Holland & Knight ...Jennifer Borden
- Holme Roberts & Owen LLP ...Steve Young
- Honigman Miller Schwartz and Cohn LLP ...Lynn Gandhi
- Horwood, Marcus & Berk Chartered ...Marilyn Wethekam and Jordan Goodman
- Jones Day ...Maryann Gall, Phyllis Shambaugh, and Laura Kulwicki
- Keefe Bartels ...John E. Keefe, Jr.
- McGuireWoods ...David Finkelson and Robert McElroy
- Morris, Nichols, Arsht & Tunnell LLP ...Michael Houghton, Walter Tuthill, and David Ley Hamilton
- Morrison Foerster ...Paul Frankel and Amy Nogid
- Neal Gerber Eisenberg LLP ...John Biek
- Palmer Law Group ...Bill Palmer
- Phillips Nizer LLP ...Jon Schuyler Brooks
- Potter Anderson & Corroon LLP ..Leonard Togman
- Reed Smith LLP ...Diane Green-Kelly
- Richards Layton & Finger ...Richard Bacon
- The Shump Law Firm, PC ...Jeffrey Rogyom
- Sidley Austin LLP ...Judith Welcom and Michael Rato
- The Stewart Law Firm ...James Tullis and Tanya Murray
- Sutherland, Asbill & Brennan LLP ...Diann Smith
- 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.
Court Decisions on Unclaimed Property
Selected major court decisions. There are many others not cited below.
- 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).
- Staples, Inc. V. Cook, et al, Del. Ch. C.A. No. 5447-VCS (2010).
- 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