What did you buy? A refresher on the AUP impact of merger and acquisition transactions

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December 2016


Companies are becoming more aware of unclaimed property requirements, but often overlook the unique challenges of mergers and acquisitions when considering overall compliance. Auditors who regularly seek out areas of noncompliance may focus on mergers and acquisitions, considering the public nature of the transactions. States recognize that many companies have not considered the implication of unclaimed property successor liabilities and the associated record retention requirements. Since the scope of many audits extend beyond 10 years, companies need to evaluate unclaimed property issues as part of pre-acquisition due diligence.

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Janet Gagliano

National Abandoned and Unclaimed Property Leader, PwC US

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