The Council On State Taxation (COST) is pleased to release its latest research: “In the Nick of Time? Reforming State Unclaimed Property Laws: Essential Goals and a Review of Potential Forums."
In this latest article, COST Staff Counsel Jana Leslie joins Baker & McKenzie attorneys Kendall Houghton and Maryann Luongo to survey the troubled legal landscape of unclaimed property and to explore whether now is the time to undertake comprehensive reform of multistate unclaimed property laws. The article examines whether the Uniform Law Commission is the right forum to undertake such an effort, what a comprehensive reform agenda should encompass, and how interested parties in the reform of states' unclaimed property laws will define "success".
Click here to view the study.
Questions regarding the study should be directed to