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Supreme Court Issues First Unclaimed Property Opinion in 30 Years

The U.S. Supreme Court released its long-awaited decision in the MoneyGram case pitting 30 states against Delaware. Our Unclaimed Property Team breaks down the decision and how it could affect holders in the future....more

Looking Back at Georgia’s 2022 Legislative Session

Georgia’s 2022 legislative session included a number of consequential tax bills. Our State & Local Tax Group highlights key takeaways. What passed: rate cuts and elective consolidation. What didn’t pass: revisions to the film...more

Pushing Beyond the Limit: Examining the Scope of Subpoenas Issued During Unclaimed Property Audits

A Delaware court quashed a subpoena aimed at an unclaimed property holder, but the victory may be short-lived. Our Unclaimed Property Team explores the latest court decision addressing a subpoena for records dating back to...more

7/27/2020  /  Audits , Subpoenas , Unclaimed Property

Univar, Chapter Two: Only a Pair of Constitutional Claims Survive Dismissal (For Now)

The continuing epic of Univar’s struggle against Delaware and its use of a third-party auditor continues in district court, only to continue on in state court, again. Our Unclaimed Property Team breaks down the many...more

New York Assembly Introduces a Bill on the Escheat of Virtual Currency

New York Assembly Bill 8314, introduced on June 13, 2019, would provide for the escheat of virtual currency. The bill, which also directs the comptroller to create regulations establishing when electronic communication...more

Privileged & Confidential:A Primer on the Work-Product Doctrine for State Tax Professionals

When evaluating and negotiating large transactions, it is important to keep the entire team – lawyers, accountants, consultants, etc. – on the same page. But this vital information sharing can also lead companies to...more

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