Related Practices


Special Counsel


Morris Nichols

Unclaimed Property

Morris Nichols’ Unclaimed Property Counseling Group has advised numerous holders, including Fortune 500 companies, on the various issues arising from compliance with state unclaimed property laws, with a particular focus on defending audits conducted by Delaware and its contract auditors as well as completing voluntary compliance agreements on a multistate basis.  Attorneys from the Group have played an integral role in drafting recent amendments to Delaware's unclaimed property statutes and helped draft the Delaware Division of Revenue regulations regarding unclaimed property and audit procedures and voluntary disclosure procedures for holders.  The Group offers expertise for holders seeking to appeal audit findings under Delaware's new administrative review process, which was established by legislation that Morris Nichols attorneys also helped draft.

Morris Nichols' Delaware Unclaimed Property Law Companion 2013-2014

The Unclaimed Property Counseling Group is pleased to announce the publication of Morris Nichols’ Delaware Unclaimed Property Law Companion 2013-2014.  The Companion is a practical, convenient resource for our clients and friends to use in connection with their Delaware unclaimed property matters.  It contains a collection of materials useful to those engaged in a Delaware unclaimed property audit or voluntary disclosure, as well as to those who may want to know more about Delaware’s unclaimed property laws, regulations, and procedures.  We hope that you will find it valuable.  

To download the complete Companion or individual sections, click on the PDF icon to the left of the respective listing below.

Otherwise, click here to request a bound hardcopy of the Companion.

 Morris Nichols' Delaware Unclaimed Property Companion 2013-2014
    (627 KB)

    Individual Companion sections:

 State Materials
 Uniform Acts

Representative Matters

Engaged by numerous Fortune 500 companies, including manufacturing, insurance, healthcare, oil and gas, and retail companies, under audit by contract auditors on behalf of Delaware and other states.

Negotiated a comprehensive audit settlement for a Fortune 500 pharmaceutical company.

Helped resolve a "broken" voluntary disclosure process, resulting in a comprehensive settlement and avoiding a conventional examination by a contract auditor, for a Fortune 1000 manufacturer.



T: (302) 658-9200    1201 North Market Street, 16th Floor, P.O. Box 1347, Wilmington, DE 19899-1347