MARC details
| 000 -LEADER |
|---|
| fixed length control field |
06400cam a2200409 i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20221101222623.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
080926s2008 nju b 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2008017692 |
| 011 ## - LINKING LIBRARY OF CONGRESS CONTROL NUMBER [OBSOLETE] |
|---|
| Local cataloguing issues note |
BIB MATCHES WORLDCAT |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0470278242 |
| Qualifying information |
cloth |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780470278246 |
| Qualifying information |
cloth |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(ATU)b11589000 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)226213079 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
BAKER |
| -- |
BTCTA |
| -- |
UKM |
| -- |
YDXCP |
| -- |
C#P |
| -- |
BWX |
| -- |
ATU |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KF562 |
| Item number |
.R45 2008 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
346.73047 |
| Edition number |
22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Reid, Tracey L., |
| Relator term |
author. |
| 9 (RLIN) |
1075523 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Unclaimed property : |
| Remainder of title |
a reporting process and audit survival guide / |
| Statement of responsibility, etc. |
Tracey L. Reid. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Hoboken, N.J. : |
| Name of producer, publisher, distributor, manufacturer |
Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2008] |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2008 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xii, 211 pages ; |
| Dimensions |
24 cm |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Miscellaneous information |
1. |
| Title |
Four Myths of Unclaimed Property -- |
| -- |
Myth 1: We Don't Have Unclaimed Property -- |
| -- |
Myth 2: Unclaimed Property Compliance is Voluntary -- |
| -- |
Myth 3: If I Don't Have Records, the Auditor Can't Determine Any Unclaimed Property Liability for My Company -- |
| -- |
Myth 4: "I Am Only Liable for Reporting Unclaimed Property to States Where I Conduct Business (i.e., Have Nexus)." -- |
| Miscellaneous information |
2. |
| Title |
What Is Unclaimed Property? -- |
| -- |
Purpose of the Unclaimed Property Laws -- |
| -- |
Terminology -- |
| -- |
What Types of Property Can Become Abandoned Property? -- |
| -- |
When Does an Item Become Unclaimed Property? -- |
| -- |
States' Responsibilities -- |
| -- |
Holder's Responsibilities -- |
| -- |
Notes -- |
| Miscellaneous information |
3. |
| Title |
Basics of Unclaimed Property Reporting -- |
| -- |
Why You Must Report Your Unclaimed Property -- |
| -- |
Determining Your Liability -- |
| -- |
Where You May Have a Reporting Obligation: Jurisdiction -- |
| -- |
Due Dates, Due Diligence, Aggregates, and Dormancy Periods -- |
| -- |
Preparing the Report -- |
| -- |
Note -- |
| Miscellaneous information |
4. |
| Title |
Calculating Unclaimed Property Liability -- |
| -- |
Gather Your Records -- |
| -- |
Identify Your Company's Unclaimed Property Types -- |
| -- |
Determining Your Liability -- |
| -- |
You Do Not Have All of the Records for the Audit Period: Determining the Best Estimation Technique for Your Company -- |
| -- |
Do Your Due Diligence -- |
| -- |
Complete the Final Summary Report and Pay the Money! -- |
| Miscellaneous information |
5. |
| Title |
Preparing for and Managing an Unclaimed Property Audit -- |
| -- |
Audit Targets: Are You Next? -- |
| -- |
Offense Contact the States for a Voluntary Disclosure Agreement -- |
| -- |
Beware the Gift Horse -- |
| -- |
Where to Start -- |
| -- |
Defense Your Company Has Received Notification of an Audit: Do Not Ignore the Letter! -- |
| -- |
First Contact -- |
| -- |
Recruit Your Team -- |
| -- |
Know Your Enemy: Unclaimed Property Auditors -- |
| -- |
Audit Timeline -- |
| -- |
Records Requests -- |
| -- |
Opening Meeting -- |
| -- |
Site Visit and Records Analysis -- |
| -- |
Closing Meeting -- |
| -- |
Final Assessment -- |
| -- |
Appeal Process -- |
| -- |
Audit Best Practices -- |
| -- |
Post-Audit Cleanup -- |
| -- |
Notes -- |
| Miscellaneous information |
6. |
| Title |
Developing Unclaimed Property Policies and Procedures -- |
| -- |
Compliance Timelines: Due Diligence, Aggregates, and Dormancy Periods -- |
| -- |
Content of Due Diligence Letters -- |
| -- |
Timing of Due Diligence Mailings -- |
| -- |
Aggregates -- |
| -- |
Dormancy Periods -- |
| -- |
Record Retention Policies -- |
| -- |
Managing Your Exceptions and Exemptions -- |
| -- |
Internal Controls: Checks and Balances -- |
| -- |
Internal Audits -- |
| -- |
Handling a Desk Audit or Fishing Call from a State Auditor's Office -- |
| -- |
Note -- |
| Miscellaneous information |
7. |
| Title |
Exemptions and Exceptions to Unclaimed Property Reporting -- |
| -- |
Business-to-Business Exemptions -- |
| -- |
Current Business Relationship -- |
| -- |
Gift Certificates /Gift Cards -- |
| -- |
Gift Card Corporations -- |
| -- |
Dormancy Fees -- |
| -- |
Customer Credits /Credit Balances -- |
| -- |
Tangible Personal Property -- |
| -- |
Notes -- |
| Miscellaneous information |
8. |
| Title |
Special Industry Considerations -- |
| -- |
Insurance -- |
| -- |
Offers to Settle -- |
| -- |
Demutualization of Shares -- |
| -- |
Banking -- |
| -- |
When is an Account Considered Dormant? -- |
| -- |
What Fees Can Be Imposed on Dormant Accounts? -- |
| -- |
Safe-Deposit Boxes -- |
| -- |
Money Orders and Traveler's Checks -- |
| -- |
Health Care -- |
| -- |
Not-for-Profit Medical Service Providers -- |
| -- |
Oil, Gas, Utilities, and Energy -- |
| -- |
Oil, Gas, Coat Mining, and Other Mineral Mining Industries -- |
| -- |
Utilities -- |
| -- |
Utility Co-ops -- |
| -- |
Retail -- |
| -- |
Customer Loyalty /Incentive Programs -- |
| -- |
Gift Certificates /Gift Cards -- |
| -- |
Notes -- |
| Miscellaneous information |
9. |
| Title |
Foreign Unclaimed Property Laws -- |
| -- |
U.S. Laws on Foreign Escheat -- |
| -- |
Indian Reservations -- |
| -- |
U.S. Territories -- |
| -- |
Other Nation's Laws -- |
| -- |
Canada -- |
| Miscellaneous information |
Unit ed. |
| Title |
Kingdom -- |
| -- |
Australia -- |
| -- |
New Zealand -- |
| -- |
Hong Kong -- |
| -- |
Notes -- |
| Miscellaneous information |
10. |
| Title |
Selected Legal Issues in Unclaimed Property Audits -- |
| -- |
Lack of Nexus as an Audit Defense -- |
| -- |
Dormancy Fees and Service Charges -- |
| -- |
Expiration Dates and Other Contractual Limitation Periods -- |
| -- |
Unclaimed Employee Benefits -- |
| -- |
Unclaimed Property of Bankrupt Holders -- |
| -- |
Mergers and Acquisitions: Successor Liability -- |
| -- |
Asset Acquisitions -- |
| -- |
Notes -- |
| Miscellaneous information |
11. |
| Title |
How Not to Be a Victim of Unclaimed Property Fraud -- |
| -- |
Psychology of Fraud -- |
| -- |
Types of Fraudsters -- |
| -- |
Mitigating the Risk of Unclaimed Property Fraud -- |
| -- |
Note -- |
| Miscellaneous information |
12. |
| Title |
Trends in Unclaimed Property -- |
| -- |
Legislative Trends -- |
| -- |
Non-Legislative Trends -- |
| -- |
Conclusion -- |
| Miscellaneous information |
Appendix A. |
| Title |
XYZ Corporation: Unclaimed Property Holder Questionnaire -- |
| Miscellaneous information |
Appendix B. |
| Title |
Sample Policy and Procedure Manual -- |
| Miscellaneous information |
Appendix C. |
| Title |
Sample Due Diligence Letter -- |
| Miscellaneous information |
Appendix D. |
| Title |
State Unclaimed Property Office Contacts -- |
| Miscellaneous information |
Appendix E. |
| Title |
Sample Audit Records Request -- |
| Miscellaneous information |
Appendix F. |
| Title |
Summary of Current Gift Certificate Law. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Unclaimed Property: A Reporting Process and Audit Survival Guide breaks the unclaimed property process down into manageable steps that you can either handle on your own or with the help of a professional in the field. Author Tracey Reid presents a thorough introduction to every aspect of unclaimed property laws, clarifying what unclaimed property is, how the escheat laws apply to your particular circumstance, and how you can bring your enterprise into compliance with the least amount of manpower and cash outlay possible."--Publisher's website. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Machine converted from AACR2 source record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Abandonment of property |
| Geographic subdivision |
United States |
| 9 (RLIN) |
580557 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Escheat |
| Geographic subdivision |
United States |
| 9 (RLIN) |
580560 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Abandonment of property |
| Geographic subdivision |
United States |
| General subdivision |
Auditing. |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b11589000 |
| b |
20-03-18 |
| c |
27-10-15 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Book |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| a |
346.73047 REI |
| g |
1 |
| i |
A469128B |
| j |
0 |
| l |
cmain |
| o |
- |
| p |
$63.00 |
| q |
- |
| r |
- |
| s |
- |
| t |
0 |
| u |
0 |
| v |
0 |
| w |
0 |
| x |
0 |
| y |
.i12941918 |
| z |
29-10-15 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
(2)b |
| -- |
(2)c |
| Operator's initials, OID (RLIN) |
20-03-18 |
| Cataloger's initials, CIN (RLIN) |
m |
| First date, FD (RLIN) |
a |
| -- |
eng |
| -- |
nju |
| -- |
0 |
