Unclaimed and abandoned property

http://www.aicpa.org/Publications/TaxAdviser/2014/september/Pages/SALT_Sept2014.aspx This article address the issues around escheats. States may scramble to get to the unclaimed property as a source of revenue; technically it is not a tax, and yet may be an important source of revenue to any given jurisdiction. This article highlights some of the issues in this area.