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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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In a situation where the Holder's books and records do not reflect the name and last known address of the owner, or the jurisdiction does not provide for the escheatment of the particular property type (in the case where the owner's information is available), the court concluded that the property must be relinquished to the Holder's jurisdiction of incorporation.
Eschew escheat: unclaimed property--or the "hidden tax"--is an old ... by Samore, John, III / California CPA
0 also includes a new check management module featuring browser-requested stops, voids, re-issues, payment status and escheatment of paper payments.
Payment management by Financial Executive
In fact, such legislation had already been proposed as the Equitable Escheatment Act.
Exemptions in unclaimed property: Fact or fiction? by Jensen, Garth V. / The Tax Adviser
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