California’s Voluntary Compliance Program (VCP) is going on its second year. Join unclaimed property specialists from Alston & Bird and Deloitte Tax, along with special featured guest Gary Qualset, Project Director of the Unclaimed Property Division, Office of California State Controller, for a discussion of the program, what worked last year, and what didn’t, as well as other important topics, including the VCP’s application process, benefits, and uncertainties.
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California’s Voluntary Compliance Program (VCP) is going on its second year. Join unclaimed property specialists from Alston & Bird and Deloitte Tax, along with special featured guest Gary Qualset, Project Director of the Unclaimed Property Division, Office of California State Controller, for a discussion of the program, what worked last year, and what didn’t, as well as other important topics, including the VCP’s application process, benefits, and uncertainties.
- Discuss California’s Voluntary Compliance Program (VCP) including the VCP’s application process, benefits, and uncertainties.
- Identify basic unclaimed property background and reporting requirements in California and other states.
- Explain the potential risk areas related to non-compliance with state unclaimed property reporting requirements.
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*NASBA CPE Credits are not guaranteed. Receipt of NASBA CPE Credits for this course is contingent upon eligibility of course subject matter, course owner satisfaction of course delivery and submission requirements, and instructor/participant satisfaction of attendance proof requirements. Deliveries of this course by a non-U.S. Deloitte member firm are not eligible for NASBA CPE Credits.
CPE credit is only awarded for participation in the live program, and not a recording of the presentation.
Disclaimer: Technological difficulties and/or user errors renders an offering or an individual ineligible for CPE credit.
CPE certificates for eligible viewers are emailed 4-6 weeks following the conclusion of the live webinars.
Click here to access the NASBA Sponsor Statement
Kendall Houghton focuses her practice on state and local tax planning, tax controversies, and unclaimed property/escheat matters. She leads Alston & Bird’s tax area, serves as the firm’s Financial Partner, and previously chaired the Partners Committee. Kendall has represented clients on a multijurisdictional basis in significant tax disputes, negotiated favorable settlements with state and local jurisdictions, developed and advocated state tax policy and legislative positions that benefited client interests, and collaborated with clients to design transactional and organizational structures that have optimized direct and indirect tax burdens. Kendall also advises clients on unclaimed property/escheat compliance, voluntary disclosure initiatives, planning opportunities, single- and multistate audit defense, and litigation of state unclaimed property assessments. She previously served as general counsel to the Council On State Taxation (COST), where she filed U.S. Supreme Court briefs in over a dozen cases impacting state taxation of multistate commerce. In recognition of her contributions to the field of state taxation, COST granted Kendall the 2021 Paul Frankel Excellence in State Taxation Award.
Kendall is co-author of Bloomberg BNA’s Multistate Tax Management portfolios “Unclaimed Property” and “Drop Shipment Transactions,” and dozens of articles on current unclaimed property and tax topics. She is a guest lecturer on unclaimed property and state tax topics for the L.L.M. in taxation program at Georgetown University and a featured speaker at national state tax conferences and schools.
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Daniel Dubin is a senior associate who focuses his practice on cutting-edge, nationwide matters in unclaimed property, state and local taxation, and consumer protection. Daniel is a litigator with significant experience representing clients in pre-litigation disputes during unclaimed property and state and local tax audits, as well as high-stakes cases against both public and private entities in state and federal courts. Daniel also advises clients on structuring their unclaimed property, gift card, and loyalty programs to comply with state unclaimed property and consumer protection laws. He has represented dozens of companies in the entertainment, hospitality, financial services, retail, and manufacturing industries in unclaimed property matters.
Daniel also has authored articles and has been quoted in major publications, including Law360, Bloomberg Law, The Hollywood Reporter, and BuzzFeed, about non-fungible tokens (NFTs). He has been awarded NFT.NYC’s Most Expert Handling of the Law and NFTs Award in 2022.
Before joining Alston & Bird, Daniel was a cross-practice litigator, covering complex commercial litigation, Unfair Competition Law (UCL), and False Claims Act (FCA) claims, as well as entertainment, intellectual property, and employment law matters. He was also a judicial extern for the Hon. Stephen V. Wilson of the U.S. District Court for the Central District of California.
Background:
Following my prior tenure at another Big Four firm where I was the partner leader of that firm’s National Unclaimed Property Practice, I joined Deloitte Tax’s Multistate Tax Practice in October 2022 to build an unclaimed property practice for the firm so we can bring the full breadth of tax services to our clients. I have over twenty years of experience dedicated to assisting clients in a variety of industries with their complex unclaimed property consulting, compliance, controversy, and asset recovery matters.
Professional Experience:
Nina has a full range of experience assisting clients with evaluating and managing their unclaimed property compliance responsibilities. Including performing comprehensive diagnostic reviews to identify gaps and risk areas, quantifying unclaimed property exposure through the analysis of detailed records and/or extrapolation methodologies, completion of multi-state voluntary disclosure agreements, and providing audit defense services to clients under audit by the states’ third party vendor firms, including Kelmar, Specialty Audit Services, Kroll/Verus, Innovative Advocates Group, Audit Services US, and EECS, amongst others.
Nina oversees the annual compliance services provided to her clients and assists with the development of policies and procedures for implementation at her clients’ organizations and conducts training sessions to educate clients about management of the unclaimed property function and best practices. Nina’s clients have included large, multinational clients with numerous U.S. subsidiaries, including numerous Fortune 10 through Fortune 500 companies, as well as smaller startups. She has assisted with six sigma projects with some of the largest financial services, healthcare, pharmaceuticals, industrial manufacturing, and consumer products companies in the United States.
Nina has worked extensively with all jurisdictions, and their audit and VDA vendors, on unclaimed property matters. She has served clients in all industries and teams frequently with external counsel to serve clients. Nina is a frequent speaker on unclaimed property matters at various conferences held by industry groups such as Unclaimed Property Professionals Organization (UPPO) and the National Association of State Treasurers, as well as Deloitte-sponsored webinars and events.
Nina is a member of the AICPA, as well as a member of UPPO, for which she serves on the Certificate Committee, where she was a founding member and former chair, responsible for the development and deployment of the Basic and Intermediate certificate programs, the only educational curriculum program for unclaimed property professionals.
As a senior Manager in Deloitte's Multistate Tax practice, I provide unclaimed property consulting, compliance, controversy, and asset recovery services to companies in various industries, including industrial manufacturing, retail, financial services, real estate, healthcare, life sciences, and technology. I have over 14 years of experience working in public accounting, including one year in the audit practice and 13+ years specializing in unclaimed property.
Qualification / Education: