kaal:claim:5454054-035

U.S. escheat obligations under the Revised Uniform Unclaimed Property Act require issuers to report dormant rewards to states after specified periods, so LER needs dormancy mechanisms such as automatic expiration or reversion.

Source quote, verbatim

However, escheat obligations under the Revised Uniform Unclaimed Property Act (RUUPA, 2016) require issuers to report dormant rewards to states after specified periods.

From

Wulf A. Kaal, Liquid Equity Rewards (2025), Tax, VAT, and Escheat Compliance, p. 27
https://ssrn.com/abstract=5454054 · source PDF

Cite as

Wulf A. Kaal, Liquid Equity Rewards (2025). SSRN: https://ssrn.com/abstract=5454054

Holds when

United States state unclaimed property laws

Classification

conditionsupport: arguedinstitutional-design

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