Senate Bill 11 (Chapter 2) signed by the governor and effective January 29 amends the unclaimed property law regarding the period of limitations to assess additional unclaimed property liability in connection with a filed annual unclaimed property report to provide that in the case of a filed report, the State Escheator must make a specific finding of fraud before the State is entitled to an unlimited period of limitations with respect to assessment.

Delaware – Unclaimed Property Law Amended January 29
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