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Abandoned or Unclaimed Property
VDA Program



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Welcome to the Delaware Secretary of State Voluntary Disclosure Agreement (“SOS VDA”) program webpage. This website will provide information concerning the SOS VDA program, who is eligible, how the process works, etc. For enrollment and program details view the Steps to VDA.

On February 2, 2017 Governor Carney signed SB 13 into law which rewrote Delaware’s Abandoned or Unclaimed Property statutes. One highlight of the legislation is a Holder’s ability to convert a current Department of Finance audit to a Department of State Voluntary Disclosure Agreement. Details on eligibility can be found in the section entitles “Convert to a VDA”).

Please see email from Secretary Bullock dated April 7, 2017 which provides guidance to Advocates and Holders in response to the new legislation.

DOF has issued guidance on the Expedited Examination alternative for Holders currently under audit. Select Holders currently under audit have the option of converting to a Department of State VDA, an Expedited Examination with DOF or do nothing and continue with the examination. Please see the the following link: https://finance.delaware.gov/unclaimedproperty.shtml. Look at the bottom of the webpage for Expedited Audit Information.


DOF Regulations were finalized on October 1, 2017, becoming effective ten days after publication on October 11, 2017. Holders that received an examination notice from the Department of Finance on or before July 22, 2015 will have until December 11, 2017 to convert its Department of Finance examination into the SOS VDA Program. Holders undergoing a securities examination, however, in which estimation is not required, may not convert. Eligible Holders will also have the option to participate in an expedited audit. Instructions regarding conversion can be found by clicking here.


SOS VDA Estimation Regulations were finalized on July 1, 2017, becoming effective on July 11, 2017.










Completed Your VDA


Upon completion of the VDA, a Holder has agreed to file unclaimed property reports for three years subsequent to the completion of the VDA.





Keep In Touch


Holder and Advocates - please be sure that DOS has your current and/or updated contact information so that DOS can alert you to any current events or changes.






Contact Us

For more information, share a comment or to ask a question about the VDA Program please contact us.

Find Your Unclaimed Propery Online Today


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