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 "text": "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.",
 "author": {
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  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0009-0008-7840-1847"
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 "citation": "Wulf A. Kaal, Liquid Equity Rewards (2025). SSRN: https://ssrn.com/abstract=5454054",
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