Presented by: Heela Popal PricewaterhouseCoopers LLP Carla McGlynn Unclaimed Property Consulting & Reporting LLC All Rights Reserved
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1 Presented by: Heela Popal PricewaterhouseCoopers LLP Carla McGlynn Unclaimed Property Consulting & Reporting LLC
2 Use of the Unclaimed Property Professionals Organization, Inc., (UPPO) name or copyrighted materials in this presentation does not constitute an endorsement by UPPO of a member, vendor, product or service. The content represents the opinions of the author and not necessarily those of UPPO. This information is not intended as legal advice and should not be used to replace the advice of legal counsel.
3 UPPO has a policy of strict compliance with U.S. federal antitrust laws. UPPO members and/or meeting attendees cannot come to understandings, make agreements, or otherwise concur on positions or activities that in any way tend to raise, lower or stabilize prices or fees. Members and/or attendees can discuss pricing models, methods, systems, and applications, as well as certain cost matters that do not lead to an agreement or consensus on prices or fees to be charged. However, there can be no discussion as to what constitutes a reasonable, fair or appropriate price or fee to charge for any service or product. Information may be presented with regard to historical pricing activities so long as such information is general in nature and does not include data on current prices or fees being charged in any trade area. Any discussion of current or future prices, fees, discounting, and other terms and conditions of sale, which may lead to an agreement or consensus on prices or fees to be charged, is strictly prohibited.
4 This is a practical session designed to assist Canadian holders in developing or enhancing written policies and procedures for minimizing risk and ensuring compliance. Tips will be offered for building teams across departments as well as proper controls. Feel free to bring your own unclaimed property policies and procedures manual for taking notes and asking questions All Rights Reserved
5 B.C. s Unclaimed Property Act does not require holders to escheat funds to the government. Instead, holders doing business in B.C. must maintain public databases of all unclaimed property and make reasonable efforts to contact owners of the property. Holders must also establish written, public policies and procedures for reasonable search efforts.
6 Database information must be stored for: 6 years if the amount is under $1,000 per item, 10 years if the amount is under $25,000 per item, 30 years for amounts over $25,000 per item. B.C. focuses on the following property types: Credit union accounts; wages; insurance payments; court payments; interstate estates; overpaid debt collections; and real estate deposits. The dormancy periods range from 3 years to 5 years. After certain periods, holders may treat the unclaimed property as income.
7 The Alberta Unclaimed Property Act requires a holders to report unclaimed property when: 1. Last known address shown in the records of the holder is in Alberta and the holder carries on business in Alberta; 2. Last known address shown in the records of the holder is in a reciprocating jurisdiction in which the holder does not carry on business and the holder is based in Alberta; or 3. The records of the holder do not show the identity of the apparent owner or, if an identity is shown, do not show any address for the apparent owner, and the holder is based in Alberta.
8 Applies to unclaimed tangible and intangible personal property, and vested property. Average dormancy period is five years for most property types. Exceptions include: Tangible personal property less than $1,000 Intangible personal property less than $250 Retail business credits Gift certificates Loyalty programs Holders must provide written notice to owners at least 3 months but no more than 8 months prior to escheatment (within 120 days of year end).
9 The Quebec Unclaimed Property Act applies to holders of property in which the owner or other right-holder is domiciled in Quebec. Dormancy periods across the various property types is 3 years: Deposits Checks/currency of financial institution Securities/stock/shares plus interest Property received by securities advisor/broker in the name or on behalf of a 3rd party Property held in a fiduciary capacity by a person authorized to hold property in trust Property Deposited in safe deposit box (lease expired) Property held by financial institution as pledge holder/custodian Funds owed under a life Insurance/pension/retirement plan Etc.
10 6 months prior to escheat, holders must provide owners with 3 months written notice. No notice is required if the holder cannot ascertain the right-holder s address and the amount owed is less than $100. Holders must report annually to the Minister any property that has remained unclaimed after the notices have been unanswered, including property that did not require notice. Holders must maintain a listing of unclaimed property for 10 years. Penalty for not following the procedures can range between $800 and $15,000
11 Part IV, Public Trustee Act Repealed May of 2013
12 Ontario has announced its intent to implement an Unclaimed Intangible Property Program that was originally drafted over 20 years ago. The law in 1992 was passed by Parliament, given Royal assent but was never proclaimed. Submissions from the public for how to implement the program were being accepted until Oct. 12, 2012, but this deadline was extended to September 18, Ontario will implement a database of all property currently held so that individuals may easily check for property to which they may be entitled, however until they come forward to claim their property, it may be utilized for the good of all Ontarians.
13 Consistency for entire department A method of tracking and communicating many different state requirements First line of defense in the event of audit Reduces risk of management oversight 2014 All Rights Reserved
14 Create the skeleton of procedures by making a procedure template. Should follow same format as other company procedures Create sections in the template to keep procedures organized and easy to follow. Be sure to include sections for definitions of any industry terms or acronyms
15 Address relevant property types From creation of liability to ultimate reporting Assign roles and responsibilities Determine ownership
16 Definitions Internal reviews/due diligence Transfer to escheat liability account Statutory due diligence Reporting Record retention
17 Organize each process Include screenshots if helpful, but be cautious of including any customer information Test procedures
18 Overview Procedures explain full process without getting too technical Purpose and background Any reference documents such as company policies or external requirements (state statutes) A specific section for controls
19 Create standard procedures that cover the basics of all jurisdictions Add an addendum at the end of procedures to highlight any additional jurisdiction requirements. Review and update annually or bi-annually Obtain approval from your legal team
20 Communicate Overview Procedures with all teams Designate a subject matter expert in each department Create a process map
21 Keep a change control of procedures Have a standard way of distributing new procedures Keep proof of distribution Create process maps of each procedure to further enhance Create a procedure inventory log Schedule each procedure for annual review with legal team If possible, engage your company s risk department
22 Educate the stakeholders Get input from stakeholders to encourage buy-in Update as company evolves and rules change
23 Heela Popal Director PricewaterhouseCoopers LLP Peachtree Street Suite 2600 Atlanta, GA Carla McGlynn Partner Unclaimed Property Consulting & Reporting LLC Summit, NJ 07922
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