Exposure Quantification, Exemption Mapping & Extrapolation Methodology
Every exposure estimate, VDA binder, and calculator output on hamiltonross.com rests on documented U.S. statutory baselines, Supreme Court priority rules, and forensic ledger testing standards.
Jurisdictional Priority Assignment (Texas v. New Jersey)
Items with a valid owner last-known address route first to that state (First Priority). Unaddressed obligations, gift cards without payee records, and foreign-address items route to the legal entity's State of Incorporation/Formation (Second Priority).
Three-Tier B2B Statutory Exemption Filtering
Commercial vendor checks and AR credits are segregated by owner type and matched against Tier 1 Broad states (OH, VA, MD, KS), Tier 2 Credit-Only states (MA, MI, IN, NC, IA, WI), Tier 3 Deferral states (AZ, TN), and Illinois's post-2018 repealed regime.
Voided Check & Reissue Remediation
Uncashed checks are reconciled against subsequent clearing, replacement ACH/wire settlements, vendor credit offsets, and Delaware's 90-day voided-check safe harbor before net liability is calculated.
Gap-Year Statistical Estimation Modeling
Where historical ERP years are unretained within a 10- or 15-year lookback, we quantify both raw auditor gross extrapolation risk and remediated net base-period modeling.