Handling Unclaimed or 1. Abandoned Wages: What Payroll Needs to Know
|
|
- Rachel Bradley
- 5 years ago
- Views:
Transcription
1 Handling Unclaimed or 1 Abandoned Wages: What Payroll Needs to Know Presented Wednesday, February 25, 2015
2 2
3 RCH Credit 3 To earn RCH, you must Stay on the webinar for the full 60 minutes Be watching the webinar using your unique URL Certificates delivered electronically, to address with which you registered Certificates delivered no later than March 25th
4 About the Speaker 4 Vicki M. Lambert, CPP, is President and Academic Director of Vicki M. Lambert, LLC, a firm specializing in payroll education and training. Known as The Payroll Advisor, Ms. Lambert is Founder and Director of a website that provides unique and expert services for anyone dealing with the complexities and technicalities of the payroll process. As an adjunct faculty member at Brandman University, Ms. Lambert is the creator and instructor for the Practical Payroll Online payroll training program, which is approved by the APA for recertification credits.
5 5 What Is Our Focus For Today? Definitions of and for Abandoned Wages Uniformed Unclaimed Property Act State Requirements When considered abandoned When to report How to report Due diligence Setting up the procedures
6 Names It Goes By 6 Abandoned wages Unclaimed property Escheat
7 Pronunciation and Definition 7 es cheat [ s-ch t ] [ĭs - chēt Reversion of land held under feudal tenure to the manor in the absence of legal heirs or claimants. Law a. Reversion of property to the state in the absence of legal heirs or claimants. b. Property that has reverted to the state when no legal heirs or claimants exist.
8 OR 8 The property escheats to the state when a person dies without a will and there are no heirs. The term is also applied to unclaimed properties in a financial institution. After a period of time the institution must turn over the properties to the state.
9 More Definitions 9 Unclaimed Property: Consists of various types of personal property including intangible. Items such as checking and savings accounts, uncashed checks, insurance refunds and wages are examples of unclaimed property
10 More Definitions 10 Holder Holders include financial institutions, business corporations and retailers The one who is holding the money has the liability to report the wages As the employer you are the holder for the wages
11 How Long To Hold the Money 11 Governed by state law Period of inactivity Known as the dormancy period
12 Why Are the States Involved? 12 Each state is involved in unclaimed property as a service to the citizens of its state There is one place to look for the property State attempts to find the owner Money held forever until owner found Citizens benefit since earned interest is used to fund public programs
13 Uniform Unclaimed Property Act 13 Each state and DC have enacted a version of the law Considered a consumer protection law Revenue measure as well Various revisions-last one in 1995
14 Property Covered by the Act 14 Bank deposits Securities Dividends Traveler s checks Other or miscellaneous debts (wages, credit balances etc) This is where payroll comes in
15 Derivative Rights 15 Rights of the state to collect unclaimed property are derived from the owner The state stands in the shoes of the owner
16 The States and the Courts U.S Supreme Court ruling ended question of who has the right Texas v New Jersey State of the owner s last know address of record gets the money
17 Private Efforts v State Efforts 17 Some corporations tried private bylaws to avoid turning over the property Example: company includes statement in writing that indicates forfeiture if the owner fails to negotiate the instrument within a certain time frame. Courts have said NO to that one!
18 Why So Important 18 Many property holders are unaware of their obligations Not uncommon for holders take back into income uncashed payroll checks States see unclaimed property as a potential revenue source
19 State Efforts 19 Usually an understaffed agency in the past Controller or Treasurer Turning to outside collection Bounty hunters, third party, contingent fee examiners Using sampling techniques if records are not available-inaccurate but profitable!
20 The Laws 20 Each state has its own laws These include: When considered abandoned When to report/remit How to report/remit Due Diligence
21 Finding Those Laws 21 Google abandoned property or Link to states websites porting/ part of NAUPA (National Assoc. of Unclaimed Property Administrators) Look for holder reporting
22 Using Google (any search engine) 22 Google abandoned property example for Nebraska
23 And We Get 23 Then click on Unclaimed Property
24 And We Get 24 Now you need to decide what to click on. In this case it would be submit holder report
25 And We Get 25 Now you have access to the information you need to begin
26 NAUPA Website 26 Link to states websites d.org/reporting/ Click on state you want Begin the same process as with Google search except website comes right up Example--Nebraska
27 NAUPA Website 27 What will pop up is the above info which leads you to the website
28 And We Arrive At 28 Where you want to be to start researching
29 29 When Considered Abandoned Wages are generally one year after becoming payable Example: California, Florida, Louisiana and most other states with the exceptions of: Two Years Three Years Five Years North Dakota Kentucky Delaware Pennsylvania Maryland Mississippi Massachusetts Oregon Missouri 3 years after The Payroll Advisor
30 Agent Issued Stale Dated Payroll Checks 30 If an employer uses a payroll processing agent to issue checks that clear on the agent s account, the agent will periodically notify the company of stale dated payroll checks that have not cleared their account. They will then redeposit these funds to the company s checking account and the checks will no longer be negotiable. The company then has the responsibility for controlling and reporting the redeposited payroll checks as unclaimed.
31 Agent Issued Stale Dated Payroll Checks 31 If the payroll processing agent does not redeposit stale dated payroll checks back to the company s account you need to contact the agent to determine if they review outstanding payroll checks for unclaimed funds reporting. If the agent reviews outstanding payroll checks for unclaimed funds reporting purposes then no additional work is required. If they do not then you should obtain an outstanding checklist from the agent, or the issuing bank, and request that funds for dormant accounts be returned so that they can be reviewed to identify reportable unclaimed accounts.
32 When to Report/Remit 32 Each state again has their own rule: Typical: Before Nov 1 of each year for any wages unclaimed as of June 30 or July 1 that year although some are Oct 31 CA only state that requires 2 reports one by Nov 1 and 1 in June Other states require
33 States that Differ From Nov 1 33 State Due Date End Date Connecticut Within 90 Days (March 31 st ) Close of Calendar Year Delaware March 1 Preceding December 31 Florida Prior to May 1 Preceding December 31 New York March 10 Preceding December 31 Pennsylvania April 15 Preceding Calendar Year Tennessee May 1 Preceding December 31 Vermont May 1 Preceding December 31
34 34 How to Report State usually has a report you can complete States allow electronic filing or internet Some require electronic filing only of reports Some only diskette or CD Some want paper with electronic filing Some still allow paper for small reporting of less than a certain amount of checks UPExchange is one of the free common software Another is HRS Pro Software
35 35 How to Report Some states may have reciprocal agreement filing such as Massachusetts and Wisconsin usually not to California Negative reports may be required example OH Yes; MA No Aggregate reporting: may be allowed for small dollar amounts such as under $100 for MA be careful some states don t allow CT Due Diligence Reports may have to be filed with the state
36 How to Remit 36 Remit can be electronic as well Some states require EFT if over a certain amount Example: CA required if over $20K Example: MA required if over $10K
37 What is Due Diligence? 37 Required to notify owners that their property is in danger of being escheated to the state This is known as due diligence May not be required by state May have threshold before required Example WI s threshold is $50
38 Examples: Due Diligence 38 CA: The holder shall send by mail, to the address of record, a notice not less than six nor more than 12 months before the time the account becomes reportable to the controller NV: This process, known as Due Diligence, must be completed not less than 60 nor more than 120 days before the report is filed for each owner whose balance is more than $50.
39 Due Diligence-Example Iowa 39
40 40 What Does This Notice Need? The notice must specify when the property will escheat to the state and include the need for filing a claim to recover the property once the property escheats to the state. The holder must also provide the owner with an opportunity to indicate an interest in the property.
41 41 What Does This Notice Need? This is done by providing a form the owner can return to the holder to provide a current address or to express an interest State may have form for you to use Free software may do the due diligence letter for you.
42 The Payroll Advisor
43 What if the Owner Responds? 43 If the owner provides an address or otherwise indicates an interest in the property, the holder will consider this as a contact or activity and will not escheat the property. The escheat period will start to run again from that date of contact or any subsequent date of contact.
44 What Happens If a Company Doesn t Comply? 44 Most every state does have penalties These economic times, states are turning to revenue where they can get it Can range from $100 per report to up to 6 months in prison! Depends on the state In addition the interest on the monies that should have been turned over
45 45 How Should Payroll Handle This? First and foremost set up written procedures for how to handle abandoned wages Written procedures will help if there is an audit Can help show intent to comply General steps and then break out for each state s requirements if multi-state employer
46 Steps in Handling Abandoned Wages 46 Identify the checks in question Due diligence File reports and submit funds Start all over again Not actually as simple as it sounds!
47 Identify the Checks in Question 47 Create a spreadsheet that lists each check that is outstanding Owner name Check number Check amount Check date Columns for audit trail are also needed
48 Checks in Question 48 How old should the check be? Depends on your policy 6 months is common But the sooner the better!
49 49 Yes, each check! Research Each Check Complete history of the check Why? It may not be abandoned! Could be a void gone astray Could be a check that was already replaced but no stop payment issued Could be a bookkeeping error of some kind Eliminate those first before beginning due diligence
50 Researching the Checks 50 If this is the first time, the list could be quite large Keep an exact paper trail of each check taken off the list-document it! some states require this as part of your documentation file--oh Don t forget to correct the original problem Note each date for each step You should be left with a list of abandoned wages so now it is time to find the owner
51 51 Due Diligence Start with current employees - faster with the clean up than terminated Phone calls/ s are okay in this case to begin with is it lying around the house? Do they remember it being issued? Most of the time can resolve quickly Keep the records straight when reissuing checks
52 Reissuing Checks 52 Make sure stop payments are issued before checks are reissued Do not adjust payroll records if a check is reissued. The original payroll date is still the correct date. Voiding and reissuing may require correction to Form W-2 and Quarterlies Remember to update the spreadsheet as each check is identified and processed
53 Terminated Employees and the Rest 53 Formal letter will be needed Sample with handout Check with your legal before using for each state Go back to the spreadsheet and add the last known address, phone number, and social security number for each of the remaining outstanding checks
54 Create A Liability Account 54 Now create a liability account for the remaining checks Balance should match the spreadsheet total Will help with any audits Keep it in balance
55 Sending Out the Letters 55 Send the letter to each owner at the last known address Check old Form W-2 files for address changes Watch the time frames to make sure it matches what the state requires Sit back and take a break
56 Undeliverable Letter 56 Letter comes back as undeliverable Save the letter in the envelope if possible Update the spreadsheet Extra time on your hands: try Googling the name or the phone book but your due diligence is done for now Some states are applying searching public records to employers as well as banks and financial institutions
57 No Response 57 Try at least three times Save each attempt Note each attempt on spreadsheet Watch the time frame as well Due diligence is then done
58 58 Employee Responds Back Have system in place for identifying the owner Driver s license, bill with that address Handle each situation as to stop payments and reissues Always update the spreadsheet Try to have only one employee on this section
59 File Report and Remit Funds 59 Complete reports for each state upon its due date Submit report and remit funds Watch out for EFTs Close out the list and start all over again Many companies have two or three lists going at once covering several years reports
60 60 What We Covered Today Definitions of and for Abandoned Wages Uniformed Unclaimed Property Act State Requirements When considered abandoned When to report How to report Due diligence Setting up the procedures
61 61 Are There Any Questions?
62 How Can Ascentis Help Me? 62 Ascentis Payroll Process payroll in real-time, ensuring 100% accuracy, flexibility and control Reduce payroll processing time by as much as 30% Information is electronically at your fingertips. By using Ascentis ESS payroll information can also be accessed by employees from anywhere and at anytime
63 RCH Credit 63 Once approved, to earn RCH, you must Stay on the webinar for the full 60 minutes Be watching the webinar using your unique URL Certificates delivered electronically, to address with which you registered Certificates delivered no later than March 25, 2015
64 Download Slides? Watch again? 64
65 On-Demand Webinars 65 Watch from anywhere, at anytime, at no cost to you!
66 Download Slides? Watch again? 66
67 Sharing the Education 67
68 Contact Us
Unclaimed Property Program Holder Reporting Overview
Unclaimed Property Program Holder Reporting Overview Overview Introduction What is Unclaimed Property? Common Definitions History of Unclaimed Property Law Results of the Program Holder Obligations Reporting
More informationGeneral Information This brief provides general information on unclaimed property and defines some commonly used terms.
Unclaimed Property Briefs General Information This brief provides general information on unclaimed property and defines some commonly used terms. What is Unclaimed Property? Unclaimed Property is money
More informationThe Essentials of Reporting & Compliance Part 1
The Essentials of Reporting & Compliance Part 1 Phillip Carlton, Assistant Chief of Unclaimed Property, Florida Department of Financial Services Jennifer Brown, Manager, Holder Education and Research Unit,
More informationUnclaimed Property Compliance General Overview and Industry Update. The Unique Alternative to the Big Four
Unclaimed Property Compliance General Overview and Industry Update The Unique Alternative to the Big Four Agenda Unclaimed Property Overview Unclaimed Property Compliance Unclaimed Property Exemptions
More informationXYZ COMPANY UNCLAIMED PROPERTY POLICIES AND PROCEDURES MANUAL
APPENDIX C SAMPLE POLICY AND PROCEDURE MANUAL XYZ COMPANY UNCLAIMED PROPERTY POLICIES AND PROCEDURES MANUAL LAST UPDATED JULY 20XX UNCLAIMED PROPERTY POLICIES & PROCEDURES I. A PURPOSE: Entity is dedicated
More informationSample Policy and Procedure Manual
Unclaimed Property: A Reporting Process and Audit Survival Guide By Tracey L. Reid Copyright 2008 by John Wiley & Sons, Inc. appendix Sample Policy and Procedure Manual XYZ COMPANY Unclaimed Property Policies
More informationState Unclaimed Property Administrators Survey September 2018
State Unclaimed Property Administrators Survey September 2018 Has there been a change in the website URL where the due diligence and reporting information is provided? If yes, please Montana: https://mtrevenue.gov/property/unclaimed-property-holders/
More informationUnclaimed Property. What Is It & What To Do With It. Susan Vance Compliance Officer, FSITrack
Unclaimed Property What Is It & What To Do With It Susan Vance Compliance Officer, FSITrack What is Unclaimed Property? Intangible property needing to be reunited with its owner U/P Filing Applies To..
More informationUnclaimed Property Essentials
Unclaimed Property Essentials Presented by: Heela Popal, PricewaterhouseCoopers LLP Robert Joseph, True Partners Consulting LLC UPPO Presentation Disclaimer Use of the Unclaimed Property Professionals
More informationAchieving Unclaimed Property Compliance
Your State Association Presents Achieving Unclaimed Property Compliance Program Materials Use this document to follow along with the webinar presentation. Please test your system before the broadcast.
More informationState of Florida Division of Unclaimed Property Self-Audit Manual
State of Florida Division of Unclaimed Property Self-Audit Manual DFS-UP-230 Effective date 04-27-09 Incorporated into Rule 69I-20.050, F.A.C. PROCEDURES FOR MASS MAILING OF COMPLIANCE LETTERS 1) Financial
More informationNew (but not necessarily good) Innovations and Best Practices. Fast Facts & Basic Background
New (but not necessarily good) Innovations and Best Practices Changes in Unclaimed Property requirements Fast Facts & Basic Background Origins in British Common Law Escheat Traditional Custodial *Definition:
More informationR E P O R T A N D R E M I T T A N C E D U E N O V E M B E R 1
INSTRUCTIONS FOR BUSINESS REPORTING AND REMITTING OF UNCLAIMED PROPERTY R E P O R T A N D R E M I T T A N C E D U E N O V E M B E R 1 Y O U N G B O O Z E R, T R E A S U R E R A L A B A M A U N C L A I
More informationTexas Unclaimed Property
Texas Unclaimed Property Bryant Clayton -Holder Reporting Texas Comptroller of Public Accounts (CPA) Agenda General overview of Unclaimed Property (UP) Texas UP Statistics and Goals Overview of Texas UP
More informationShareholder Services Association Webinar: Back to the Basics: Introduction to Unclaimed Property
Shareholder Services Association Webinar: Back to the Basics: Introduction to Unclaimed Property Welcome: Abby Cowart, Executive Director, SSA Moderator: Mark Gereb Verizon Presenters: Anthony Vitellozzi
More informationDOWNLOAD OR READ : UNCLAIMED PROPERTY A REPORTING PROCESS AND AUDIT SURVIVAL GUIDE PDF EBOOK EPUB MOBI
DOWNLOAD OR READ : UNCLAIMED PROPERTY A REPORTING PROCESS AND AUDIT SURVIVAL GUIDE PDF EBOOK EPUB MOBI Page 1 Page 2 unclaimed property a reporting process and audit survival guide unclaimed property a
More informationUNCLAIMED PROPERTY Reporting & Updates
UNCLAIMED PROPERTY Reporting & Updates ILLINOIS STATE TREASURER S OFFICE WWW.ILLINOISTREASURER.GOV/ICASH Welcome! IL County Treasurer s Association Spring Conference April 10, 2018 Springfield, IL Contact
More informationThe Essentials of Reporting & Compliance Part 2
The Essentials of Reporting & Compliance Part 2 Jennifer Brown, Manager, Holder Education and Research Unit, N.Y. State Comptroller s Office Kathy Janes, CPA, Director of Unclaimed Property, Oklahoma Treasury
More informationUnclaimed Property 101 The Basics. What is Unclaimed Property. Common Terms 2011 UPPO ANNUAL CONFERENCE MARCH 6-9, 2011
Unclaimed Property 101 The Basics Valerie Jundt UPPO Past President 2010-2011 1 What is Unclaimed Property Definition: Intangible Personal Property that has gone unclaimed by the rightful owner (i.e. remained
More informationWhat the Escheat? All You Need to Know About Unclaimed Property! October 5, 2017
What the Escheat? All You Need to Know About Unclaimed Property! October 5, 2017 Welcome! Disclaimer: This presentation and applicable material are intended for general education purposes and nothing in
More informationProperty And Money. Property And Money
We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with property and money.
More informationNorth Carolina Association of CPAs State and Local Tax Conference Escheats Overview. December 10, 2014
North Carolina Association of CPAs State and Local Tax Conference Escheats Overview December 10, 2014 Notice The following information is not intended to be written advice concerning one or more Federal
More informationOHIO DIVISION OF UNCLAIMED FUNDS
WEBSITE ADDRESS: WWW.COM.STATE.OH.US/UNFD OHIO DIVISION OF UNCLAIMED FUNDS 2005 Annual Report of Unclaimed Funds Forms, Instructions & Information Table of Contents Electronic Reporting Options... 1 News
More informationComprehensive Unclaimed Property Compliance
Comprehensive Unclaimed Property Compliance Compliance Challenges Abandoned Property Alert Is your organization complying with state regulations on unclaimed property reporting? When you hold items such
More informationIntroduction to Unclaimed Property
Introduction to Unclaimed Property Sonia Walwyn Duff & Phelps Hermanna Daniels Rexel Holdings Deborah Beauchamp StoneRiver 1 UPPO Presentation Disclaimer Use of the Unclaimed Property Professionals Organization,
More information1. STATEMENT OF MARKET SERVED Corporate exhibit, event and trade show managers and suppliers to the exhibition industry.
EVENT AUDIT DATES OF EVENT: Conference: February 25 March 1, 2018 Exhibits: February 26 28, 2018 LOCATION: Mandalay Bay Convention Center, Las Vegas EVENT PRODUCER/MANAGER: Company Name: Hall-Erickson,
More informationMandalay Bay Convention Center, Las Vegas. Address: 98 E. Chicago Avenue, Suite 201 Westmont IL Phone:
EVENT AUDIT DATES OF EVENT: Conference: March 12 16, 2017 Exhibits: March 13 15, 2017 LOCATION: Mandalay Bay Convention Center, Las Vegas EVENT PRODUCER/MANAGER: Company Name: Hall-Erickson, Inc. Address:
More informationDelaware Opens Dramatic Voluntary Disclosure Program Aimed at Businesses Holding Unclaimed Property Payable to the State of Delaware
Delaware Opens Dramatic Voluntary Disclosure Program Aimed at Businesses Holding Unclaimed Property Payable to the State of Delaware FRENCH SLAUGHTER, PARTNER T: +1 202 857 1745 fslaughter@mcguirewoods.com
More informationUnclaimed Property: What You Need to Know ~ Part 1 ~ Heela Popal & Troy Wangen June 15, :00p 3:00p 25084
Unclaimed Property: What You Need to Know ~ Part 1 ~ Heela Popal & Troy Wangen June 15, 2016 2:00p 3:00p 25084 Legal Disclaimer This presentation does not constitute legal, financial, accounting or any
More informationAgenda. Department of Revenue 1/22/2016. DOR & Revenue Overview. Ron Johnson Division Director Taxpayer Services & Processing
DOR & Revenue Overview Ron Johnson Division Director Taxpayer Services & Processing Steve Harbin Manager Unclaimed Property Section of Local Government Services Division Questions Agenda Department of
More informationCity of Piedmont COUNCIL AGENDA REPORT. Stacy Thorn, Administrative Services Technician II. Adoption of an Escheatment Policy for Unclaimed Money
City of Piedmont COUNCIL AGENDA REPORT DATE: March 18, 2013 FROM: SUBJECT: Stacy Thorn, Administrative Services Technician II Adoption of an Escheatment Policy for Unclaimed Money RECOMMENDATION Adopt
More informationCoastside County Water District Board of Directors. Mary Rogren, Assistant General Manager
STAFF REPORT To: From: Coastside County Water District Board of Directors Mary Rogren, Assistant General Manager Agenda: August 14, 2018 Report Date: August 10, 2018 Subject: Resolution Adopting an Escheatment
More informationOptional Practical Training (OPT) 24-Month STEM Extension MCCULLOCH CENTER FOR GLOBAL INITIATIVES MOUNT HOLYOKE COLLEGE
Optional Practical Training (OPT) 24-Month STEM Extension MCCULLOCH CENTER FOR GLOBAL INITIATIVES MOUNT HOLYOKE COLLEGE Are you eligible for the 24-month OPT STEM Extension? Requirements: You must be a
More informationWhere s the money? John Gabriel, Director State of Tennessee Unclaimed Property Division. National Association of Unclaimed Property Administrators
Where s the money? John Gabriel, Director State of Tennessee Unclaimed Property Division What we are going to cover What do the states do with the money after we get it? What methods do we use to locate
More informationAudit. 6 Most Important Ways to Avoid an Unclaimed Property Audit
6 Most Important Ways to Avoid an Unclaimed Property Audit The processing of unclaimed property seems like a behind-the-scenes function that should be managed quietly by finance directors and accounting
More informationCITY OF IRVINE FINANCIAL POLICIES & PROCEDURES
CITY OF IRVINE FINANCIAL POLICIES & PROCEDURES SECTION: 3.1 EFFECTIVE: 09/22/2003 REVISED: 4/01/2010 SUBJECT: UNCLAIMED FUNDS APPROVED: RP PURPOSE: To establish the proper disposition and accounting for
More informationUNCLAIMED FINANCIAL ASSETS Presentation by: CPA, Gideon Nzioki Senior Auditor, Holders, Thursday, 21 st June Uphold public interest
UNCLAIMED FINANCIAL ASSETS Presentation by: CPA, Gideon Nzioki Senior Auditor, Holders, Thursday, 21 st June 2018 Uphold public interest Presentation Agenda Overview of Unclaimed Financial Assets (UFA)
More information*Post-Completion Optional Practical Training (OPT) Guidelines
- - *Post-Completion Optional Practical Training (OPT) Guidelines The goal of Optional Practical Training (OPT) is to provide international students with practical on-the-job experience that is directly
More informationObtaining Licensing & Certification Testing Fee Reimbursement From the Department of Veterans Affairs
Obtaining Licensing & Certification Fee Reimbursement From the Department of Veterans Affairs What is this? The information in this packet summarizes a new program instituted by the VA in March of 2001.
More informationRUSSIA OR CA WA AK NV CANADA ID UT AZ MT WY CO NM MEXICO HI ND SD NE KS TX MN OK CANADA IA WI LA IL MI IN OH WV VA FL ME VT NH MA NY CT NJ PA MO KY NC TN SC AR AL GA MS MD BAHAMAS CUBA RI DE 3 RUSSIA 1
More informationTake Comfort in Compliance. Crowe Unclaimed Property Services
Take Comfort in Compliance Crowe Unclaimed Property Services Audit / Tax / Advisory / Risk / Performance Smart decisions. Lasting value. States are increasingly assertive about their rights to unclaimed
More informationIAEE s Annual Meeting & Exhibition International Association of Exhibitions and Events
Expo! Expo! IAEE s Annual Meeting & Exhibition 2010 EVENT AUDIT DATES OF EVENT: Conference: December 7 9, 2010 Exhibits: December 8, 2010 LOCATION: New Orleans, LA EVENT PRODUCER/MANAGER: Company Name:
More information1. Where Should you Send your EB-2 NIW (National Interest Waiver) Petition Package:
How to File an EB-2 NIW (National Interest Waiver) Case To file an EB-2 NIW (National Interest Waiver) Case, you need to fill an I-140 form (Immigrant Petition for Alien Workers) and send the petition
More informationFlorida Unclaimed Property Reporting Instructions Manual
DEPARTMENT OF FINANCIAL SERVICES Division of Accounting and Auditing Bureau of Unclaimed Property Florida Unclaimed Property Reporting Instructions Manual DFS-A4-1992 Effective Date 5-3-10 Rule 69I-20.041,
More information2nd Asset Management Seminar - Kisumu, Kenya; 28th 30th September, 2016
2nd Asset Management Seminar - Kisumu, Kenya; 28th 30th September, 2016. Jacob O. Owade Lead Unclaimed Financial Assets Practice Experienced Unclaimed Financial Assets Specialist Honours Graduate - City
More informationNOTICE OF PROPOSED RULE. Proof of Ownership and Entitlement to Unclaimed Property
DEPARTMENT OF FINANCIAL SERVICES Division of Accounting and Auditing NOTICE OF PROPOSED RULE RULE NO.: 69I-20.0021 69I-20.0022 69I-20.030 69I-20.034 69I-20.038 69I-20.040 69I-20.041 RULE TITLE: Procedures
More informationAbbreviated Unclaimed Property Dormancy Periods
Abbreviated Unclaimed Property Dormancy Periods Stephen G. Harris and Phyllis J. Shambaugh States are seeking ways to get more money faster. As the authors explain, one method they are using is to speed
More informationAn Unclaimed Intangible Property Program for Ontario
for Ontario Introduction A wide variety of intangible property currently lies unclaimed in various institutions in Ontario. The 2012 Ontario Budget announced the government s intention to establish a program
More informationIf you have any other questions, please feel free to call us at MEDICARE ( ). Sincerely, Centers for Medicare & Medicaid Services
Thank you for your recent request for the Patient s Request for Medical Payment form (CMS-1490S). Enclosed is the form, instructions for completing it, and where to return the form for processing. The
More informationUnclaimed Property Reporting 101: The Principles of Escheatment & Guide to Compliance
Unclaimed Property Reporting 101: The Principles of Escheatment & Guide to Compliance Introduction When you were tasked with managing your organizations unclaimed property program, how many of you asked
More informationMapInfo Routing J Server. United States Data Information
MapInfo Routing J Server United States Data Information Information in this document is subject to change without notice and does not represent a commitment on the part of MapInfo or its representatives.
More informationExpo! Expo! IAEM s Annual Meeting & Exhibition 2006
Expo! Expo! IAEM s Annual Meeting & Exhibition 2006 EVENT AUDIT DATES OF EVENT: Conference: November 28 30, 2006 Exhibits: November 29, 2006 LOCATION: San Diego Convention Center, San Diego, CA EVENT PRODUCER/MANAGER:
More informationHow the Revised Uniform Unclaimed Property Act is Impacting A/P
May 7-9, 2017 How the Revised Uniform Unclaimed Property Act is Impacting A/P by Karen Anderson Senior Manager, KPMG LLP May 9, 2017 11:15 AM 12:15 PM Disclaimers The following information is not intended
More informationNEW JERSEY LAW REVISION COMMISSION. Final Report Relating to Unclaimed Property. December 20, 2018
NEW JERSEY LAW REVISION COMMISSION Final Report Relating to Unclaimed Property December 20, 2018 The work of the New Jersey Law Revision Commission is only a recommendation until enacted. Please consult
More informationIntroduction to Unclaimed Property. UPPO Presentation Disclaimer. UPPO Antitrust UPPO has a policy of strict compliance with federal antitrust laws.
Introduction to Unclaimed Property Sonia Walwyn Duff & Phelps Hermanna Daniels Rexel Holdings Deborah Beauchamp StoneRiver UPPO Presentation Disclaimer Use of the Unclaimed Property Professionals Organization,
More informationOPT Work Permission for F-1 Students. International Programs Office
OPT Work Permission for F-1 Students International Programs Office Optional Practical Training This Power Point will: Outline OPT Basics Review Application Process & Timing Discuss work options in U.S.
More informationState Tax Return. Ohio Supreme Court Breaks from the Pack and Finds that Ohio Must Pay Claimants Interest on Unclaimed Funds
September 2009 State Tax Return Volume 16 Number 3 Ohio Supreme Court Breaks from the Pack and Finds that Ohio Must Pay Claimants Interest on Unclaimed Funds Phyllis J. Shambaugh Columbus 614.281.3824
More informationFlorida House of Representatives HB 107 By Representative Prieguez
By Representative Prieguez 1 A bill to be entitled 2 An act relating to unclaimed property; revising 3 provisions of ch. 717, F.S., to refer to 4 property considered abandoned as unclaimed 5 property;
More informationIAEE s Annual Meeting & Exhibition 2011
Expo! Expo! IAEE s Annual Meeting & Exhibition 2011 EVENT AUDIT DATES OF EVENT: Conference: December 6 8, 2011 Exhibits: December 7, 2011 LOCATION: Las Vegas, NV EVENT PRODUCER/MANAGER: Company Name: International
More informationStatistical Report of State Park Operations:
National Association of State Park Directors Statistical Report of State Park Operations: 2011-2012 Annual Information Exchange for the Period July 1, 2011 through June 30, 2012 Prepared for the National
More informationManaging Unclaimed Property Risks in the Music Industry
Managing Unclaimed Property Risks in the Music Industry Crowe TM Unclaimed Property Solution Audit Tax Advisory Risk Performance The complex economics of the music industry are undergoing considerable
More informationUniform Law Commission Update: Revision of the Uniform Unclaimed Property Act
Uniform Law Commission Update: Revision of the Uniform Unclaimed Property Act Hon. Don Stenberg, NAUPA President and Nebraska State Treasurer Carolyn Atkinson, Esq., Deputy Treasurer for Unclaimed Property
More informationPalo Alto University Pre-Completion Optional Practical Training for F-1 Students Information Sheet
Palo Alto University Pre-Completion Optional Practical Training for F-1 Students Information Sheet Pre-Completion Optional Practical Training (OPT) is a work authorization benefit while you are an enrolled
More informationThe Unclaimed Financial Assets: Progress, Challenges and the role of Accounting professionals
The Unclaimed Financial Assets: Progress, Challenges and the role of Accounting professionals By: FCPA Kellen E. Kariuki, MBS Chief Executive Officer June 14, 2017 UFAA mandate & role The Unclaimed Financial
More informationOPT Work Permission for F-1 Students. International Programs Office
OPT Work Permission for F-1 Students International Programs Office Optional Practical Training This Power Point will: Outline OPT Basics Review Application Process & Timing Discuss work options in U.S.
More informationFinancial Policies Unclaimed Check
Financial Policies Unclaimed Check The purpose of the unclaimed check policy is to provide the proper mechanism to take possession of long standing unclaimed checks in accordance with government statutes
More informationUNITED STATES CITIZENSHIP & IMMIGRATION SERVICES PHOTO GUIDELINES FOR VISA APPLICATIONS AND PETITIONS THAT REQUIRE PHOTOS
UNITED STATES CITIZENSHIP & IMMIGRATION SERVICES PHOTO GUIDELINES FOR VISA APPLICATIONS AND PETITIONS THAT REQUIRE PHOTOS Beginning September 1, 2004, applications to requiring passport photos must be
More informationFinancial Policies Unclaimed Check
Financial Policies Unclaimed Check The purpose of the unclaimed check policy is to provide the proper mechanism to take possession of long standing unclaimed checks in accordance with government statutes
More information2008 International Restaurant & Food Service Show of New York
2008 International Restaurant & Food Service Show of New York EVENT AUDIT DATES OF EVENT: Conference: March 9 11, 2008 Exhibits: March 9 11, 2008 LOCATION: Jacob J. Javits Center, New York, NY EVENT PRODUCER/MANAGER:
More informationIAEE s Annual Meeting & Exhibition Los Angeles CA
Expo! Expo! IAEE s Annual Meeting & Exhibition 2014 EVENT AUDIT DATES OF EVENT: Conference: December 9 11, 2014 Exhibits: December 9 10, 2014 LOCATION: Los Angeles CA EVENT PRODUCER/MANAGER: Company Name:
More informationExhibition Attendance Certification for Expo! Expo! IAEM s Annual Meeting & Exhibition 2005
Exhibition Attendance Certification for Expo! Expo! IAEM s Annual Meeting & Exhibition 2005 Date of Conference: November 29 December 1, 2005 Date of Exposition: November 30, 2005 Location: Atlanta, GA
More informationBook Expo America 2011
EVENT AUDIT DATES OF EVENT: Conference: May 23 May 26, 2011 LOCATION: Javits Center, New York City EVENT PRODUCER/MANAGER: Company Name: Reed Exhibitions Address: 383 Main Avenue, Norwalk, CT 06851 Phone:
More informationAn Executive Guide to Unclaimed Property
An Executive Guide to Unclaimed Property What is Unclaimed Property? Unclaimed property is any form of intangible personal property that has gone unclaimed by the rightful owner after a specified period
More informationItems to include in your final application packet to USCIS:
PREPARING THE APPLICATION PACKET FOR USCIS OPT EXTENSION CHECK LIST: 1. Sign the OPT Extension I-20. You keep the original. 2. Make a copy of OPT Extension I-20 for the USCIS. Items to include in your
More informationCurrent Status of Daily Fantasy Sports (DFS) in the United States. As Of October 18, 2016
State Current Status of DFS (Regulatory Determinations and Legislation) 1 Alabama Alabama Attorney General has opined that DFS is illegal gaming. DFS operators are currently not conducting business within
More informationOPT Application. Optional Practical Training (OPT) Application Procedures
Optional Practical Training (OPT) Application Procedures Step I Review the OPT Presentation on the OIS Website before Completing the Application Step II Submit the Following Documents to the Optional Practical
More informationFlorida Unclaimed Property Reporting
Florida Unclaimed Property Reporting Instructions Manual 2013 Reporting Manual. Report & Instructions time to file your Unclaimed Property Report with the Arizona Department. Revenue. We have one of the
More informationAIS INSIGHT M AY
ABOUT AIS INSIGHT AIS INSIGHT Keeping you up to speed on the latest statistics affecting your industry and your business. AIS InSight is a proprietary report created by American InfoSource using data derived
More information2007 International Restaurant & Food Service Show of New York
2007 International Restaurant & Food Service Show of New York EVENT AUDIT DATES OF EVENT: Conference: March 4 6, 2007 Exhibits: March 4 6, 2007 LOCATION: Jacob J. Javits Center, New York, NY EVENT PRODUCER/MANAGER:
More informationDirector: David Roark
Director: David Roark Service Area: The Texas Service Center accepts and processes certain applications and petitions from individuals residing in the following states: Alabama, Arkansas, Connecticut,
More informationIAEE s Annual Meeting & Exhibition Anaheim, CA
Expo! Expo! IAEE s Annual Meeting & Exhibition 2016 EVENT AUDIT DATES OF EVENT: Conference: December 6 8, 2016 Exhibits: December 6 7, 2016 LOCATION: Anaheim, CA EVENT PRODUCER/MANAGER: Company Name: International
More informationUnclaimed Financial Assets
Revenu Québec www.revenu.gouv.qc.ca Unclaimed Financial Assets A single agency for the settlement of unclaimed property Each year, thousands of people in Québec either forget about their property or fail
More informationPROFILE OF MARKET SERVED: Audience Profile for Quarterly. Aircraft Maintenance Technology. Airport Business. Ground Support Worldwide.
ENDEAVOR ANALYTICS AUDIENCE PROFILE ENDEAVOR MEDIA, LLC 1233 Janesville Ave., Fort Atkinson, WI 53538 800.547.7377 EndeavorBusinessMedia.com For Period of April-June 2018 PROFILE OF MARKET SERVED: The
More informationA Nationwide View of State-Licensed Mortgage Entities Quarter I, II, III & IV
A Nationwide View of State-Licensed Mortgage Entities 2012 Quarter I, II, III & IV Updated January 31, 2013 Conference of State Bank Supervisors 1129 20 th Street, NW, 9 th Floor Washington, D.C. 20036-4307
More informationUNCLAIMED FINANCIAL ASSETS Presentation by: Unclaimed Financial Assets Authority Monday, 27 th November Uphold public interest
UNCLAIMED FINANCIAL ASSETS Presentation by: Unclaimed Financial Assets Authority Monday, 27 th November 2017 Uphold public interest Presentation Agenda Overview of Unclaimed Financial Assets (UFA) Act
More informationCurrent Status of Daily Fantasy Sports (DFS) in the United States
State Current Status of DFS (Regulatory Determinations and Legislation) 1 Alabama Alabama Attorney General has opined that DFS is illegal gaming. Legislation proposed/pending (legalize and regulate DFS).
More informationPresented by: Heela Popal PricewaterhouseCoopers LLP Carla McGlynn Unclaimed Property Consulting & Reporting LLC All Rights Reserved
Presented by: Heela Popal PricewaterhouseCoopers LLP Carla McGlynn Unclaimed Property Consulting & Reporting LLC Use of the Unclaimed Property Professionals Organization, Inc., (UPPO) name or copyrighted
More informationFINANCIAL REPORTING. How to comply with the undisclosed liability and reporting requirements. Unclaimed Property
Home Online Publications Journal of Accountancy Online Issues February 2004 Unclaimed Property FINANCIAL REPORTING How to comply with the undisclosed liability and reporting requirements. Unclaimed Property
More informationCIM & Associates 2479 Murfreesboro Road Nashville, TN Tel: Fax:
Alabama AL Arkansas AR Arizona AZ California CA (Northern) CA (Southern) Paine & Murray, Inc. 13300 Violet Lane Euless, TX 76040 Tel: 817-868-9584 Fax: 817-545-1312 Email: bruce@painemurray.com Intrex
More informationTOGETHER, MAKING BOATING THE PREFERRED CHOICE IN RECREATION RECREATIONAL BOATING ECONOMIC STUDY $ $
2012 TOGETHER, MAKING BOATING THE PREFERRED CHOICE IN RECREATION RECREATIONAL BOATING ECONOMIC STUDY In 2013 NMMA s Center of Knowledge contracted with the Recreational Marine Research Center at Michigan
More informationApproved FY 2002 Waivers (42**) (10)
Summary of Requests to Waive 7 CFR 273.24 Pending FY 2003 Waivers (1) Approved FY 2003 Waivers (43*) Approved FY 2002 Waivers (42**) No Current Waivers (9) Indian Reservations (10) Maine Alabama*** Nevada
More informationNovember 6, Washington, D.C Washington, D.C
November 6, 2017 The Honorable Paul Ryan The Honorable Nancy Pelosi Speaker Democratic Leader U.S. House of Representatives U.S. House of Representatives Washington, D.C. 20515 Washington, D.C. 20515 Dear
More informationChapter 326. Unclaimed Moneys Act Certified on: / /20.
Chapter 326. Unclaimed Moneys Act 1963. Certified on: / /20. INDEPENDENT STATE OF PAPUA NEW GUINEA. Chapter 326. Unclaimed Moneys Act 1963. ARRANGEMENT OF SECTIONS. PART I PRELIMINARY. 1. Interpretation.
More information2013 (Rev ) State of Michigan Department of Treasury Unclaimed Property Division. Manual for. Reporting Unclaimed Property
2013 (Rev. 10-14) State of Michigan Department of Treasury Unclaimed Property Division Manual for Reporting Unclaimed Property Revised October 2014 Glossary of Terms Notice to Holders Important Information
More informationService Cost Estimate for Route 10 only
2009-2011 Service Cost Estimate for Route 10 only The City of Ashland buys down the fare on Route 10 for each passenger riding in Ashland, therefore service cost estimates are based on recent ridership
More informationHPE Automatic Number Plate Recognition Software Version: Automatic Number Plate Recognition Release Notes
HPE Automatic Number Plate Recognition Software Version: 14.4.0 Automatic Number Plate Recognition Release Notes Document Release Date: February 2016 Software Release Date: February 2016 Legal Notices
More informationFLORIDA RESTAURANT & LODGING SHOW 2007
FLORIDA RESTAURANT & LODGING SHOW 2007 EVENT AUDIT DATES OF EVENT: Conference: September 7 9, 2007 Exhibits: September 7 9, 2007 LOCATION: Orange County Convention Center, Orlando, FL EVENT PRODUCER/MANAGER:
More informationPublished Counts TrafficMetrix
Published Counts TrafficMetrix Contents Introduction... 1 TrafficMetrix Features... 1 TrafficMetrix Benefits... 1 TrafficMetrix Data... 1 File Descriptions... 2 State Abbreviations... 3 Count Type Glossary...
More informationINSURANCE INDUSTRY DEVELOPMENTS
Summer 2011: Volume 9, Issue 3 The first unclaimed property compliance quarterly newsletter, published exclusively by Keane since 2003. Keane is the country s leading provider of unclaimed property communication,
More informationOPT Work Permission for F-1 Students OPT
OPT Work Permission for F-1 Students OPT Optional Practical Training READ THE OPT HANDOUT! Today we will: Outline OPT Basics Review Application Process & Timing Discuss work options in US after OPT (H-1B,
More information