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escheat
(redirected from Escheatment)

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escheat

In feudal society, the reversion of lands to the lord in the event of the tenant dying without heirs or being convicted for treason. By the late Middle Ages in Western Europe, tenants had insured against their lands escheating by granting them to trustees, or feoffees, who would pass them on to the grantor nominated in the will. Lands held directly by the king could not legally be disposed of in this way.



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? Mentioned in ? References in periodicals archive
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penalties; expiration dates; redemption requirements; escheatment of "abandoned" gift cards; and the exemption of certain types of gift cards from regulation.
Changes To Gift Card Laws May Impact Hotel Gift Card Programs Alert - ... by Guay, Joseph / Mondaq Business Briefing
In cases where no address is found, AP will forward the payment details to the appropriate area where funds will be held until escheatment is required.
Is refund processing creating a bottleneck in your AR and AP ... by Busch, Leon J. / Treasury & Risk
The IDD goes on to list, but does not discuss, a number of other issues that are categorized as Part B issues: gift cards versus gift receipts; reloadable gift cards; deposits; gift cards as refunds; dormancy fees; escheatment to states; bulk sales discounts; promotional gift cards; charitable contribution of gift cards; estimated cost of goods sold; franchisee/franchisor gift cards; expiration dates; and Rev.
Treatment of gift card/ certificate sales: no answers, more questions by Shevak, Richard / The Tax Adviser
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