Laws & Guidelines
The Secretary of State Abandoned or Unclaimed Property Voluntary Disclosure Agreement (SOS VDA) Program was established in July 2012 by then Governor Jack Markell to provide a business friendly program to all companies seeking compliance with the Delaware unclaimed property laws. Initially, the SOS VDA Program was geared towards Delaware domiciled companies which desired to “catch up” on its past due abandoned or unclaimed property obligations.
Delaware Abandoned and Unclaimed Property Code
Title 12, Chapter 11 — Statute Governing Escheats. Access complete Code, including Subchapter II regarding Abandoned or Unclaimed Property.
DOS and DOF Regulations
Visit the Department of Finance’s Office of Unclaimed Property website to view Delaware Unclaimed Property Regulations.
Regulations related to the administration of the SOS VDA Program are only applicable to SOS VDA Submissions. Regulations provide an overview of the estimation methodology expected under the SOS VDA Program and other VDA matters.
SOS VDA Program Guidelines
The SOS VDA Program Guidelines define the expectations for each SOS VDA and are applicable only to the SOS VDA Program. Companies that are being examined by the Delaware State Escheator, either currently or in the future, should not rely on the SOS VDA Program Guidelines.
Legal Disclaimer: The materials contained herein are intended to provide information in regard to the subject matter covered. The Delaware Department of State is not engaged in rendering legal, accounting, or other professional services. If legal advice or other professional assistance is required, the services of a qualified professional should be sought.