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escheat
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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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While due process prevents more than one jurisdiction from escheating a given property item (Western Union Tel.
Unclaimed property reporting for LLCs under Texas v. New Jersey by Winther, Christian M. / The Tax Adviser
The expiration of the relevant civil statute of limitations, however, typically does not prevent unclaimed property from escheating to the state.
Unclaimed property audits: George Orwell would be proud by Sweeney, Timothy J. / Tax Executive
They include increasing the taxes on cigarette and other tobacco products as well as alcohol beverages and escheating unclaimed bottle deposits, among other measures.
Fitch Rates Connecticut's $300MM GO Bonds 'AA' by Business Wire
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