Practice Area · Annual Compliance
Managed Annual Holder Compliance & NAUPA II Reporting
Multi-state escheatment is not a single November deadline. Corporate holders face staggered cutoffs across March 1 (Delaware), March 10 (New York), March 31 (Connecticut), April 15 (Pennsylvania), April 30 (Florida), May 1 (Illinois), June 1–15 (California Remit), July 1 (Texas & Michigan), and October 31 / November 1.
NAUPA II GenerationCertified Mail TrackingMandatory Zero ReportsSpring & Fall Cycles
Jurisdictions
51 Covered
All 50 states + District of Columbia tracked
Spring & Fall
100% On-Time
Calendarized 60–180 day due-diligence windows
B2B Scrubbing
Pre-Filing
Applies OH, VA, MD, KS, MA, MI, IN, NC, WI rules
End-to-End Annual Compliance Workflow
| Cycle Stage | Operational Execution |
|---|---|
| 1. ERP & Payroll Ingestion | Ingest stale AP check logs, payroll registers (1-yr dormancy check), AR aging credit balances, and customer refund files across all FEINs. |
| 2. Jurisdiction & B2B Scrubbing | Apply Texas v. New Jersey address-priority routing, filter Tier 1–3 B2B exemptions, and validate prior-void / replacement documentation. |
| 3. Statutory Due Diligence | Generate state-compliant owner letters within exact 60–180 day windows, enforcing Certified Mail Return Receipt in NJ (>= $50), NY (>= $1,000), OH (>= $1,000), and NV. |
| 4. NAUPA II & Zero Reports | Build state-validated NAUPA II files, file mandatory negative reports (IL, FL, OH, MA, NV, GA), and archive audit-ready remittance receipts. |
Statutory Questions & Answers
Should we file negative ($0) reports in every state?
Only where mandated by statute (such as IL above revenue thresholds, FL, OH, MA, NV) or following an established filing history. Filing unsolicited zero reports in states where historical delinquency exists can trigger audit review.