Coverart for item
The Resource Unclaimed Property : A Reporting Process and Audit Survival Guide

Unclaimed Property : A Reporting Process and Audit Survival Guide

Label
Unclaimed Property : A Reporting Process and Audit Survival Guide
Title
Unclaimed Property
Title remainder
A Reporting Process and Audit Survival Guide
Creator
Subject
Language
eng
Cataloging source
MiAaPQ
http://library.link/vocab/creatorName
Reid, Tracey L
Dewey number
346.7304/7
LC call number
KF562 -- .R45 2008eb
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/subjectName
  • Abandonment of property -- United States -- Auditing
  • Abandonment of property -- United States
  • Escheat -- United States
Label
Unclaimed Property : A Reporting Process and Audit Survival Guide
Instantiates
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Unclaimed Property: A Reporting Process and Audit Survival Guide -- Contents -- Preface -- Chapter 1: Four Myths of Unclaimed Property -- Myth 1: "We Don't Have Unclaimed Property." -- Myth 2: "Unclaimed Property Compliance is Voluntary." -- Myth 3: "If I Don't Have Records, the Auditor Can't Determine Any Unclaimed Property Liability for My Company." -- Myth 4: "I Am Only Liable for Reporting Unclaimed Property to States Where I Conduct Business (i.e., Have Nexus)." -- Chapter 2: What Is Unclaimed Property? -- Purpose of the Unclaimed Property Laws -- Terminology -- What Types of Property Can Become Abandoned Property? -- When Does an Item Become Unclaimed Property? -- States' Responsibilities -- Holder's Responsibilities -- Chapter 3: Basics of Unclaimed Property Reporting -- Why You Must Report Your Unclaimed Property -- Determining Your Liability -- Where You May Have a Reporting Obligation: Jurisdiction -- Due Dates, Due Diligence, Aggregates, and Dormancy Periods -- Preparing the Report -- Chapter 4: Calculating Unclaimed Property Liability -- Gather Your Records -- Identify Your Company's Unclaimed Property Types -- Determining Your Liability -- You Do Not Have All of the Records for the Audit Period: Determining the Best Estimation Technique for Your Company -- Do Your Due Diligence -- Complete the Final Summary Report and Pay the Money! -- Chapter 5: Preparing for and Managing an Unclaimed Property Audit -- Audit Targets: Are You Next? -- Offense-Contact the States for a Voluntary Disclosure Agreement -- Defense-Your Company Has Received Notification of an Audit: Do Not Ignore the Letter! -- Audit Timeline -- Audit Best Practices -- Post-Audit Cleanup -- Chapter 6: Developing Unclaimed Property Policies and Procedures -- Compliance Timelines: Due Diligence, Aggregates, and Dormancy Periods -- Record Retention Policies
  • Managing Your Exceptions and Exemptions -- Internal Controls: Checks and Balances -- Internal Audits -- Handling a Desk Audit or Fishing Call from a State Auditor's Office -- Chapter 7: Exemptions and Exceptions to Unclaimed Property Reporting -- Business-to-Business Exemptions -- Current Business Relationship -- Gift Certificates/Gift Cards -- Gift Card Corporations -- Dormancy Fees -- Customer Credits/Credit Balances -- Tangible Personal Property -- Chapter 8: Special Industry Considerations -- Insurance -- Banking -- Health Care -- Oil, Gas, Utilities, and Energy -- Retail -- Chapter 9: Foreign Unclaimed Property Laws -- U.S. Laws on Foreign Escheat -- Other Nations' Laws -- Chapter 10: Selected Legal Issues in Unclaimed Property Audits -- Lack of Nexus as an Audit Defense -- Dormancy Fees and Service Charges -- Expiration Dates and Other Contractual Limitation Periods -- Unclaimed Employee Benefits -- Unclaimed Property of Bankrupt Holders -- Mergers and Acquisitions: Successor Liability -- Asset Acquisitions -- Chapter 11: How Not to Be a Victim of Unclaimed Property Fraud -- Psychology of Fraud -- Mitigating the Risk of Unclaimed Property Fraud -- Chapter 12: Trends in Unclaimed Property -- Legislative Trends -- Non-Legislative Trends -- Conclusion -- Appendix A: XYZ Corporation: Unclaimed Property Holder Questionnaire -- Organization and History -- Appenidx B: Sample Policy and Procedure Manual -- Purpose, Maintenance, and Contacts -- Procedures -- Appendix C: Sample Due Diligence Letter -- Appendix D: State Unclaimed Property Office Contacts -- Appendix E: Sample Audit Records Request -- Corporeal Corporation -- Appendix F: Summary of Current Gift Certificate Law -- Glossary -- Index
Control code
UMKCLawddaEBC362098
Dimensions
unknown
Edition
1st ed.
Extent
1 online resource (225 pages)
Form of item
online
Isbn
9780470399514
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
UMKC Law: DDA record.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC362098
  • (Au-PeEL)EBL362098
  • (CaPaEBR)ebr10346358
  • (OCoLC)437224695
Label
Unclaimed Property : A Reporting Process and Audit Survival Guide
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Unclaimed Property: A Reporting Process and Audit Survival Guide -- Contents -- Preface -- Chapter 1: Four Myths of Unclaimed Property -- Myth 1: "We Don't Have Unclaimed Property." -- Myth 2: "Unclaimed Property Compliance is Voluntary." -- Myth 3: "If I Don't Have Records, the Auditor Can't Determine Any Unclaimed Property Liability for My Company." -- Myth 4: "I Am Only Liable for Reporting Unclaimed Property to States Where I Conduct Business (i.e., Have Nexus)." -- Chapter 2: What Is Unclaimed Property? -- Purpose of the Unclaimed Property Laws -- Terminology -- What Types of Property Can Become Abandoned Property? -- When Does an Item Become Unclaimed Property? -- States' Responsibilities -- Holder's Responsibilities -- Chapter 3: Basics of Unclaimed Property Reporting -- Why You Must Report Your Unclaimed Property -- Determining Your Liability -- Where You May Have a Reporting Obligation: Jurisdiction -- Due Dates, Due Diligence, Aggregates, and Dormancy Periods -- Preparing the Report -- Chapter 4: Calculating Unclaimed Property Liability -- Gather Your Records -- Identify Your Company's Unclaimed Property Types -- Determining Your Liability -- You Do Not Have All of the Records for the Audit Period: Determining the Best Estimation Technique for Your Company -- Do Your Due Diligence -- Complete the Final Summary Report and Pay the Money! -- Chapter 5: Preparing for and Managing an Unclaimed Property Audit -- Audit Targets: Are You Next? -- Offense-Contact the States for a Voluntary Disclosure Agreement -- Defense-Your Company Has Received Notification of an Audit: Do Not Ignore the Letter! -- Audit Timeline -- Audit Best Practices -- Post-Audit Cleanup -- Chapter 6: Developing Unclaimed Property Policies and Procedures -- Compliance Timelines: Due Diligence, Aggregates, and Dormancy Periods -- Record Retention Policies
  • Managing Your Exceptions and Exemptions -- Internal Controls: Checks and Balances -- Internal Audits -- Handling a Desk Audit or Fishing Call from a State Auditor's Office -- Chapter 7: Exemptions and Exceptions to Unclaimed Property Reporting -- Business-to-Business Exemptions -- Current Business Relationship -- Gift Certificates/Gift Cards -- Gift Card Corporations -- Dormancy Fees -- Customer Credits/Credit Balances -- Tangible Personal Property -- Chapter 8: Special Industry Considerations -- Insurance -- Banking -- Health Care -- Oil, Gas, Utilities, and Energy -- Retail -- Chapter 9: Foreign Unclaimed Property Laws -- U.S. Laws on Foreign Escheat -- Other Nations' Laws -- Chapter 10: Selected Legal Issues in Unclaimed Property Audits -- Lack of Nexus as an Audit Defense -- Dormancy Fees and Service Charges -- Expiration Dates and Other Contractual Limitation Periods -- Unclaimed Employee Benefits -- Unclaimed Property of Bankrupt Holders -- Mergers and Acquisitions: Successor Liability -- Asset Acquisitions -- Chapter 11: How Not to Be a Victim of Unclaimed Property Fraud -- Psychology of Fraud -- Mitigating the Risk of Unclaimed Property Fraud -- Chapter 12: Trends in Unclaimed Property -- Legislative Trends -- Non-Legislative Trends -- Conclusion -- Appendix A: XYZ Corporation: Unclaimed Property Holder Questionnaire -- Organization and History -- Appenidx B: Sample Policy and Procedure Manual -- Purpose, Maintenance, and Contacts -- Procedures -- Appendix C: Sample Due Diligence Letter -- Appendix D: State Unclaimed Property Office Contacts -- Appendix E: Sample Audit Records Request -- Corporeal Corporation -- Appendix F: Summary of Current Gift Certificate Law -- Glossary -- Index
Control code
UMKCLawddaEBC362098
Dimensions
unknown
Edition
1st ed.
Extent
1 online resource (225 pages)
Form of item
online
Isbn
9780470399514
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
UMKC Law: DDA record.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC362098
  • (Au-PeEL)EBL362098
  • (CaPaEBR)ebr10346358
  • (OCoLC)437224695

Library Locations

    • Leon E. Bloch Law LibraryBorrow it
      500 E. 52nd Street, Kansas City, MO, 64110, US
      39.032488 -94.581967
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