Revised Uniform Unclaimed Property Act Finalized for State Enactment—Legislative Drafting Notes and Interpretative Comments Added

By Eric D. Carstens and Stephen P. Kranz on November 18, 2016

Posted In Audits, Constitutional Issues, Nationwide Importance, Procedure, Unclaimed Property

Tags: B2B, burden of proof, business-to-business, Comment, Drafting Committee, ERISA pre-emption, failure to maintain records, holder, Legislative Note, life insurance, loyalty program, merchandise credits, penalty, place of transaction priority rule, Prefatory Note, Revised Uniform Unclaimed Property Act, RUUPA, Temple-Inland, third priority rule, ULC, unclaimed property administrator, Uniform Law Commission

Eric D. Carstens
Eric D. Carstens focuses his practice on state and local tax matters, assisting clients with state tax controversy, compliance and multistate planning across all states for a variety of tax types and unclaimed property. Eric engages in all forms of taxpayer advocacy, including litigation, legislative monitoring and audit defense. He works closely with several of the Firm's taxpayer coalitions focused on specific state tax policy issues such as the taxation of digital goods and services and unclaimed property. Read Eric D. Carstens' full bio.

Stephen P. Kranz
Stephen (Steve) P. Kranz is a tax lawyer who solves tax problems differently. Over the course of his extensive career, Steve has acquired specific skills and developed a unique approach that helps clients develop and implement holistic solutions to all varieties of tax problems. He combines strategic thinking with effective skills for the courtroom, the statehouse and the conference room. Read Stephen Kranz's full bio.

Revised Uniform Unclaimed Property Act Finalized for State Enactment—Legislative Drafting Notes and Interpretative Comments Added

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