confidential unclaimed property reporting profile · pdf filealabama prepared: 9/20/12 page 1...

Alabama Prepared: 9/20/12 of 4 Keane

CONFIDENTIAL Unclaimed Property Reporting Profile

ALABAMA (AL)

Statute: Alabama Code, Unclaimed Property Act of 2004, §35-12-70 et seq. Internet Location – Statute: http://www.legislature.state.al.us/CodeofAlabama/1975/coatoc.htm http://www.moneyquestalabama.com/uploadedFiles/Report_Property/Test_Multiple_Levels_of_Content_for_Menu/UCP%20Act%20-%20Codified.doc

Item Details Source

Address and Contact Information:

Address – Mailing: State of Alabama Treasurer’s Office Unclaimed Property Division P.O. Box 302520 Montgomery, AL 36130-2520

Forms & Instructions for Reporting and Remitting Unclaimed Property [Version 9/2009] (“Instructions”), p. 6

Address – Courier/Express Mail: State of Alabama Treasurer’s Office RSA - Union Building 100 North Union Street, Suite 636 Montgomery, AL 36104

Instructions, p. 6

Website: http://www.moneyquestalabama.com/report.aspx?id=99

General Telephone: (888) 844-8400 or (334) 242-9614 Instructions, p. 12

General Fax: (334) 242-9620 “

General E-mail: [email protected] “

Contact: Ralph Ainsworth Unclaimed Property Director (334) 353-3627 Fax: (334) 242-9620 [email protected]

Aggregate Reporting: Optional § 35-12-76(a)(8)

Limit: Less than $50.00 Instructions, p. 9

Comments: Optional for property valued less than $50.00 or less but retention of separate owner detail required. Exception:

Aggregation not permitted for dividends and other periodic distribution property.

Instructions, p. 9

Broker/Dealers – Specific Provisions: No

Business-to-Business Exemption: No

Cover Letter: Report Form 1. Holder-generated forms are accepted with same information.

Instructions, p. 9

Due Date/Cut-Off Date for Report: October 31/June 30 Reports accepted November 1

§ 35-12-76(c); Instructions, p. 5

Early Reporting: Permitted with the prior written consent of the administrator.

§ 35-12-86(b); per administrator

Extension Request: Permitted. Submit in writing prior to report deadline. Indicate reason for extension and estimated filing date. Upon receipt of an extension, a payment of the estimated amount due should be made to avoid penalties.

§ 35-12-76(f); Instructions, p. 10

http://www.legislature.state.al.us/CodeofAlabama/1975/coatoc.htm

http://www.moneyquestalabama.com/uploadedFiles/Report_Property/Test_Multiple_Levels_of_Content_for_Menu/UCP%20Act%20-%20Codified.doc

http://www.moneyquestalabama.com/uploadedFiles/Report_Property/Test_Multiple_Levels_of_Content_for_Menu/UCP%20Act%20-%20Codified.doc

mailto:[email protected]



Item Details Source

Negative Report: Not Required “Business FAQs”

Payment Information:

Check Payable to: State of Alabama Treasurer’s Office Instructions, p. 6

EFT Payment: EFT is not required, but is the preferred method of

payment. Website (“Instructions for Wire Transfer of Funds”)

Required – Threshold: N/A

Bank Information/Contact: ACH transfers: Receiving Bank: Sterling Bank ABA Routing #: 062203997 Account #: 01030418 Account Name: State of Alabama Office of State Treasurer-Unclaimed Property Account Type: Checking Addenda Record: Standard EDI Remittance File* * Special Instructions: Include name of reporting business and Tax ID #. Wire transfers: Receiving Bank: Columbus Bank & Trust P.O Box 120, Columbus, GA 31902 ABA Routing #: 061100606 Beneficiary Bank: Sterling Bank 4121 Carmichael Road, Montgomery, AL 36123 Beneficiary ABA #: 062203997 Beneficiary Account Name: State of Alabama Office of State Treasurer-Unclaimed Property Beneficiary Account #: 01030418 Comment Field: Include name of reporting business and Tax ID #. Wire transfers are accepted if: (1)ACH transfers cannot be made, and (2)Amount to be transferred is $50 or greater

Instructions, p. 6; Website (“Instructions for Wire Transfer of Funds”)

Record Retention: 10 years after the property is reported. § 35-12-90

Reporting Format/Media:

Electronic Requirement/# of Owners: Required for reports with 25 or more properties Website Reporting Forms and Instructions

Media Type: Diskette, CD, Website Upload or Email

Instructions, p. 8; Website (“NAUPA Format”)

Hardcopy Requirement: Not required but encouraged from holders filing reports electronically. When filing using electronic media, you must complete Form 1 or an approved substitute form (Reference Document: Report Forms) along with the remittance of the property. We suggest that your electronic data file be accompanied with a hard copy or “pdf” file of your remittance report.

Instructions, p. 8


Item Details Source

Securities Registration & Transfer

Mutual Funds: Transfer and hold unclaimed mutual fund shares under following registration: State of Alabama, Office of State Treasurer Tax ID: 63-6045055 Unclaimed Property Division PO Box 302520 Montgomery AL 36130-2520

OR

100 North Union Street, Suite 636 Montgomery, AL 36104 Contact: Securities Reporting Email: [email protected] Remit an initial statement with the unclaimed property report filing and future statements to the address provided above.

Instructions, p. 7; Website - Instructions for Electronic Transfer of Securities rev. 6/27/11

Stock – DRP: Liquidate fractional shares and remit as cash. Direct future dividends to be paid in cash. Convert whole shares and transfer (preferably via DTC) following instructions below for other stock. Send transfer confirmation/account statement with report.

Per administrator

Stock – Other: DTC-eligible securities: DTC #: 0971 Account #: 2313002851 Agent Bank #: 26017 TIN: 63-6045055 A list including cusip numbers, number of shares, issue names, and the delivering party’s DTC participant number MUST be faxed to Regions Morgan Keegan Trust, Attention: Cathy Weathers (423) 755-6010 OR the list may be emailed to [email protected] and [email protected] at least 48 hours prior to the delivery. This procedure ensures that RMKT has prior knowledge of the delivery and will enable prompt receipt and settlement of the position. For more information, please call Cathy Weathers at 423-755-6002. Non-DTC-eligible securities: Regions Morgan Keegan Trust Attn: Cathy Weathers 601 Market St., 2nd Floor Chattanooga, TN 37402 FBO Acct. # 2313002851 N/O State of Alabama Unclaimed Properties A list including cusip numbers, number of shares, issue names and certificate numbers should be included with the physical certificates and mailed to the above address. For more information, please call Cathy Weathers or Linda McClure at (423) 755-6002.

Instructions, pp. 7, 9; Website- Instructions for Electronic Transfer of Securities rev. 6/27/11

Worthless/Non-Transferable: Do not report until the securities gain value. Per administrator


Item Details Source

Signature Requirement: Cover page must be signed by an authorized officer of the reporting holder or a designated representative.

Report Form 1

Supplemental Compliance Information: Owners who are owed more than one amount of the same property type may be listed only once on the report. The beginning and ending dates on which the amounts originated or became payable should be identified in the report.

Instructions, p. 9

Send any questions to [email protected]

Georgia Prepared: 9/27/12 Page 1 of 3 Keane

CONFIDENTIAL

Unclaimed Property Reporting Profile

GEORGIA (GA)

Statute: Georgia Code, Disposition of Unclaimed Property Act, § 44-12-190 et seq. Internet Location – Statute: http://www.lexisnexis.com/hottopics/gacode/Default.asp

Item Details Source


Address – Mailing: Georgia Department of Revenue Unclaimed Property Program 4125 Welcome All Road Atlanta, Georgia 30349

2012 Filing Requirements and Returns Forms (6/12)

Address – Courier/Express Mail: Same as Mailing Address

Website: http://www.etax.dor.ga.gov/ptd/ucp/index.aspx

General Telephone: (404) 968-0490

General Fax: (404) 968-0772 “


Contact: Steve Harbin Compliance Manager (404)968-0560 [email protected]

Aggregate Reporting: Aggregate reporting not permitted for dividends. Optional for other types of property.

§ 44-12-214(b)(4); instructions - Forms UP-1C

Limit: Less than $50.00 § 44-12-214(b)(4); Form UP-1C

Comments:



Cover Letter: Financial entities: Form UP-1F Rev. 6/12 (UP-2F if less than 25 properties) Corporate entities: Form UP-1C, Rev. 6/12. (UP-2C if less than 25 properties) Holders of securities: Form UP-1S – 2012 Holder Report Summary, Rev. 6/12 (UP-2S if less than 25 properties)

2012 Holder Reporting Forms

Due Date/Cut-Off Date for Report: October 31/June 30 Insurance Companies: April 30/December 31

§ 44-12-214(d)

Early Reporting: Not permitted

Extension Request: Extensions may be granted up to 90 days. -Mail or fax a written request to the Unclaimed Property Program at least 30 days prior to the report due date. -Provide an estimated filing date and the reason for the extension

Securities Report Form and Instructions, pg. 39

http://www.lexisnexis.com/hottopics/gacode/Default.asp

http://www.etax.dor.ga.gov/ptd/ucp/index.aspx




Item Details Source

Negative Report: Required. To file, use Form UP-1N – Negative Holder Report Form Revised 6/11

Online: No

Payment Information: Some holders may be required to file more than one type of report. (See “Cover Letter”.) Holders should send a separate remittance for each report.

Check Payable to: Georgia Department of Revenue, Unclaimed Property Program

Website for Payment

EFT Payment: Not accepted Per administrator.


Bank Information/Contact: N/A

Record Retention: 10 years after property becomes reportable. Records relating to an updated owner address shall also be retained for 10 years.

§ 44-12-228


Electronic Requirement/# of Owners: Mandatory for securities. Yes/25 or more. Some holders may be required to file more than one type of report. (See “Cover Letter”.) Holders should send a separate CD for each report.

Media Type: Read-only CD. For encrypted report, email password to [email protected]

“

Hardcopy Requirement: When filing electronically, a UP-1F form must be submitted for each business included on the CD.

Securities Registration & Transfer Forms: Holder Report Summary Form (UP-1S). Detail Reporting Form (UP-2S) – if reporting less than 25 properties Securities DTC Transfer Confirmation (UP-3S). Forms must be submitted for each stock or mutual fund issue transferred. Include transfer confirmations with all reports. A securities report without transfer confirmations will be considered incomplete and will not be processed.

2012 Forms

Mutual Funds: DTC-eligible securities: Use Form UP-3S Convert all certificate shares into book form and deliver via DTC under following registration. Nominee Name: Georgia Revenue Commissioner Tax ID: 58-6002015 Custodian: Merrill Lynch, Fenner, Pierce & Smith DTC #: 5198 Account #: 70B-07F28 Otherwise, register to : Georgia Revenue Commissioner Tax ID: 58-6002015 and forward to: Georgia Department of Revenue Unclaimed Property Program 4245 International Parkway, Suite A Hapeville, GA 30354-3918

2012 Forms – UP3 Instructions

Stock – DRP: Liquidate fractional shares and remit as cash. Direct future dividends to be paid in cash. Convert whole shares and transfer (preferably via DTC) following instructions below. Send transfer confirmation with report.

2012 Forms


Item Details Source

Stock – Other: DTC-eligible securities: Use Form UP-3S Convert all certificate shares into book form and deliver via DTC under following registration. Nominee Name: Georgia Revenue Commissioner Tax ID: 58-6002015 Custodian: Merrill Lynch, Fenner, Pierce & Smith DTC #: 5198 Account #: 70B-07F28 Send transfer confirmation with report. Non-DTC-eligible securities: New state reporting requirements mandate the transfer of all eligible shares using DTC. Register non-DTC eligible securities represented by physical certificates in the name of: Georgia Revenue Commissioner Tax ID: 58-6002015 Deliver the certificate(s) for non-DTC eligible securities with the holder report.

2012 Forms

Worthless/Non-Transferable: Do not report. Securities Report Form and Instructions, pg. 33

Signature Requirement: Cover page must be verified and signed by an authorized officer of the reporting holder. Notarization not required. The report must be signed by a CFO, partner or company officer.

§ 44-12-214(f);

Supplemental Compliance Information:

Corporations, financial institutions, and holders of securities must use different cover page forms. Some holders may be required to file more than one type of report. Holders should send a separate CD and remittance for each report. The reporting entity’s FEIN must be noted on all pages of its report.


Iowa Prepared: 9/24/12 Page 1 of 3 Keane


IOWA (IA)

Statute: Iowa Code, Title XVI, Subtitle 1, Uniform Disposition of Unclaimed Property Act, § 556.1 et seq. Iowa Administrative Code, Rules of State Treasurer, Unclaimed Property, § 781-9.1(556) et seq. Internet Location – Statute:http://www.treasurer.state.ia.us/media/cms/CHAPTER_556_2010_B155C5B52ED1A.pdf Internet Location – Code:http://www.treasurer.state.ia.us/media/cms/2012_Iowa_UP_Rules_F143A1B38C512.pdf

Item Details Source


Address – Mailing: Treasurer State of Iowa Unclaimed Property Division PO Box 10430 Des Moines, IA 50306-0430

Unclaimed Property Holder Report Manual 2012 (“Manual”), p. 2

Address – Courier/Express Mail: Treasurer of State MACN8200-071 800 Walnut Street Des Moines, IA 50309

"

Website: http://www.treasurer.state.ia.us/for_businesses/unclaimed_property_compliance/reporting-instructions/

General Telephone: (515) 281-7546 Manual, p. 14

General Fax: (515) 281-6962 "

General E-mail: [email protected] "

Contact: Holder Compliance Officer Treasurer State of Iowa Unclaimed Property Division Lucas State Office Building 321 E. 12

th Street, 1

st floor

Des Moines, IA 50310 (515) 281-7546 [email protected]

"

Aggregate Reporting: Optional Manual, p. 4

Limit: Less than $50.00 § 556.11.2.c

Comments: It is recommended that holders keep a separate list providing owner detail.

Manual, p. 4


Business-to-Business Exemption: Yes § 556.1.12(i)

Cover Letter: Holder Cover Sheet found on HRS PRO Manual, p. 10

Due Date/Cut-Off Date for Report: October 31/June 30 Unclaimed Demutualization proceeds: April 30/December 31

§ 556.11(4)

Early Reporting: A holder may request permission to early by sending a written request to the division. The request must identify the property to be reported and delivered and the reasons for requesting permission to report and deliver the property prior to the date it is presumed abandoned. The division may, at its sole discretion, consent to early reporting and delivery according to terms and conditions prescribed by the division.

§ 781-9.9(556)

http://www.treasurer.state.ia.us/media/cms/CHAPTER_556_2010_B155C5B52ED1A.pdf

http://www.treasurer.state.ia.us/media/cms/2012_Iowa_UP_Rules_F143A1B38C512.pdf

http://www.treasurer.state.ia.us/for_businesses/unclaimed_property_compliance/reporting-instructions/

http://www.treasurer.state.ia.us/for_businesses/unclaimed_property_compliance/reporting-instructions/




Item Details Source

Extension Request: Submit in writing by mail or fax to (515) 281-6962 prior to report due date. Indicate reason why extension is needed and provide estimated filing date. Extensions may be granted for up to 3 months.

§ 556.11.4; Manual, p. 5

Negative Report: Negative reports are not accepted. Manual, p. 4


Check Payable to: Treasurer State of Iowa Manual, pp. 2

EFT Payment: Payments via ACH accepted with prior permission from the Unclaimed Property Division. Holders using this method of payment should include a statement on company letterhead in their reports indicating the dollar amount of the funds transferred and the date on which the transfer was completed.

“


Bank Information/Contact: Contact Cash Management at (907)465-2360 or Unclaimed Property at (907)465-3726 to obtain bank information and instructions.

Record Retention: All property – 4 years after report is filed. § 556.11.8a


Electronic Requirement/# of Owners: Yes/All reporting holders must file their reports via electronic media.

Manual, p. 1

Media Type: CD, diskette Website Report. Ins

Hardcopy Requirement: No.

Securities Registration & Transfer Prior to the delivery of any and all shares (except DWAC), fax a statement listing the Mellon account number, number of shares, CUSIP, security description, delivering party’s DTC ID number (if applicable) and date of delivery to: 877-235-1418

Manual, p. 6

Mutual Funds: Transfer and hold unclaimed mutual fund shares in the name of: Name: Treasurer State of Iowa Tax ID: 42-6004579 Account statements should be sent to: Treasurer State of Iowa Unclaimed Property Division Lucas State Office Building 321 E. 12th Street Des Moines, IA 50319 Whenever possible, place “new” mutual fund shares in an existing account maintained for the Iowa State Treasurer instead of opening a new account. Do not reinvest dividends or capital gains; direct future dividends to be paid in cash.

Manual, p. 7

Stock – DRP: Liquidate fractional units and remit as cash. Direct any future dividends to be paid in cash. Convert whole units and transfer (preferably via DTC) following instructions below for other stock. Mail checks (with reference to account # IO7F5000002, CUSIP, & number of shares represented) to: MAC & CO Treasurer State of Iowa Room 151-0510 One BNYMellon Center 500 Grant Street Pittsburgh, PA 15258

“

Item Details Source

Stock – Other: DTC-eligible (Book entry) securities: Manual, p. 6


Convert all certificate shares into book form and deliver via DTC under following registration. Nominee Name: Treasurer of the State of Iowa, Unclaimed Property Agent Bank: Mellon Bank DTC #: 954 Account #: 107F5000002 (Unclaimed Property) Agent Bank #: 26017 Institution #: 93752

Stock – Other: Non-DTC-eligible securities: Register non-DTC eligible securities represented by

physical certificates in the name of: MAC & Co. TIN: 23-6019000 Mail certificates for non-DTC eligible securities to: Mellon Securities Trust Company One Wall Street 3rd Floor - Receive Window C NEW YORK NY 10286 Unclaimed Property Account Account #: IO7F5000002 Attach a copy of the confirmation statement to the report showing the transfer or re-registration is complete.

“

DWAC Shares To set up a DWAC OF SHARES: Fax the following information to the State office (515-281-6962) Date of DWAC Number of shares Description/name of shares with CUSIP

“

Federal Reserve Book Eligible Shares

TRANSFER OF FEDERAL RESERVE BOOK ELIGIBLE SHARES: Federal Reserve Bank of New York ABA#:0210-0001-8 BK of NYC/TRUST/IO7F5000002

“

Worthless/Non-Transferable: Report and deliver with explanation that securities are worthless or non-transferable. If securities are in book entry form, transfer to official or nominee name of the Iowa State Treasurer, as appropriate, and forward an account statement to the Treasurer’s street address.

Per administrator

Signature Requirement: Cover page must be verified and signed by an authorized officer of the reporting holder. Verification, if made by a partnership, shall be executed by a partner; if made by an unincorporated association or private corporation, by an officer; and if made by a public corporation, by its chief fiscal officer.

§ 556.11.6; Manual, pp. 14; per administrator



Massachusetts Prepared: 9/13/12 Page 1 of 4 Keane

CONFIDENTIAL


MASSACHUSETTS (MA)

Statute: General Laws of Massachusetts, Massachusetts Abandoned Property Law, § 200A-1 et seq. Code of Massachusetts Regulations, Section 960, Procedures for the Administration of the Abandoned

Property Division, § 4.00 et seq. Internet Location – Statute: http://www.mass.gov/legis/laws/mgl/gl-200a-toc.htm Code: http://abpweb.tre.state.ma.us/abp/abp_regs.htm

Item Details Source


Address – Mailing: Commonwealth of Massachusetts Department of the State Treasurer Abandoned Property Division P.O. Box 414478 Boston, MA 02241-4478

Instructions for Form AP-1 – Report of Abandoned Property

Address – Courier/Express Mail: Commonwealth of Massachusetts Department of the State Treasurer Abandoned Property Division One Ashburton Place, 12th Floor Boston, MA 02108-1608 In-person deliveries require pre-arrangement. To schedule deliveries, holders may call (617) 367-3900, ext. 434 or ext. 410.

Instructions for Form AP-1

Website: http://www.mass.gov/treasury/unclaimed-prop/holder-reptg/instructions.html

General Telephone: (617)367-3900 (Ask for Reporting Division) Reporting Forms and Instructions 2012, p. 11

General Fax: (617) 248-3944 “

General E-mail: [email protected]

Contact:

Judy Franchi Director, Audit and Compliance 617-367-9333 ext. 412

Name is not public

Aggregate Reporting: Optional, but separate list providing owner detail strongly preferred.

2007 Reporting Forms and Instructions (“Instructions”), p. 7

Limit: Less than $100.00 § 7(b)(3); 960 CMR 4.02

Comments: The Unclaimed Property Division, however, advises including owner detail on every property remitted and submitting as little aggregate reporting as possible.

Reporting Forms and Instructions 2012, p. 7

Broker/Dealers – Specific Provisions: Yes—business to business exemption not applicable to unallocated distributions from financial intermediaries

§5

Business-to-Business Exemption: Yes § 5

Cover Letter: Report of Abandoned Property (AP-1) form (Rev. 8/2012)

http://www.mass.gov/legis/laws/mgl/gl-200a-toc.htm

http://abpweb.tre.state.ma.us/abp/abp_regs.htm

http://www.mass.gov/treasury/unclaimed-prop/holder-reptg/instructions.html

http://www.mass.gov/treasury/unclaimed-prop/holder-reptg/instructions.html


Item Details Source

Due Date/Cut-Off Date for Report: Non-Life Insurance Holders: November 1/June 30 Life Insurance: April 30-December 31

§ 7(d); Instructions for Form AP-1

Early Reporting: Permitted with prior written approval of administrator for cash property only.

Instructions for Form AP-1

Extension Request: Submit in writing prior to report due date. Indicate reason why extension is needed and provide estimated filing date. Extensions may be granted for up to 60 days. Send request via fax to (617) 248-3944.

§ 13B; Reporting Forms and Instructions 2012, p. 6

Negative Report: Required. A negative report does not need to be filed on a diskette. It may be filed on an AP-1 form or on a letter that bears the company letterhead. If filing by letter, the report must be signed by an officer of the corporation. The signature on the letter submitted must be affirmed by a notary public. Be sure to include the company’s federal tax identification number (F.E.I.N.) as well as a current address and contact person.

Instructions; instructions for Form AP-1; Reporting Forms and Instructions 2012, p. 7


Check Payable to: The Commonwealth of Massachusetts Instructions, pp. 3, 5; instructions for Form AP-1

EFT Payment:

Required – Threshold: Payments via Electronic Funds Transfer (EFT) are required for remittances of more than $10,000, and are encouraged for all other holders. In order to remit by EFT, holders are required to complete and return an Authorization Agreement for Electronic Funds Transfer form to the Abandoned Property Division for approval. Agreement forms can be ordered by contacting the Division at (617) 367-3900 and are also available for download at http://www.findmassmoney.com (select print forms)

Instructions for Form AP-1; Website (“Electronic Transfer Funds (EFT) instructions”) (“EFT Instructions”)

Bank Information/Contact: Contact the Division at (617) 367-3900 to obtain bank information and instructions.

EFT Instructions

Record Retention: 6 years after report is filed § 7B; 960 CMR 4.03(16)


Electronic Requirement/# of Owners:

Yes/All reporting holders must file their reports via electronic media. Paper report forms are not accepted.

Instructions, p. 4

Media Type: CD, 1.2 or 1.44 MB diskette, online via FTP Instructions, p. 4;

Hardcopy Requirement Form AP-1 must be completed. All tapes and diskettes must include an external label with the preparer’s name and telephone number. A hard copy of the report must be sent to assist us in interpreting the data and correcting minor errors.


Mutual Funds: Transfer and hold unclaimed mutual fund shares in the name of: Name: MASS ABROP & CO Tax ID: 04-6002284

EFT Instructions, p. 9

http://www.findmassmoney.com/


Item Details Source

Mutual Funds: (Cont’d) Forward transfer confirmation with report and send future account statements to: c/o Commonwealth of Massachusetts Department of the State Treasurer Unclaimed Property Division One Ashburton Place, 12th Floor Boston, MA 02108 ATTN: Director of Finance

Please be sure to include the complete fund name, the FEIN number, the Cusip number and the account number for the fund in your report. All accounts should have dividends reinvested.

Stock – DRP: Re-register DRP shares as shown below. MASS ABROP & CO FEIN: 04-6002284 Forward transfer confirmation with report and send future account statements to: c/o Commonwealth of Massachusetts Department of the State Treasurer Unclaimed Property Division One Ashburton Place, 12th Floor Boston, MA 02108

Instructions, p.9

Stock – Other: DTC-eligible securities: Convert all certificate shares into book form and deliver via DTC under following registration. Account Name: Comm. Of Mass. Unclaimed Property DTC Participant#: 0908 Account #: 201962 TIN: 04-6002284 Agent: Citi Reference: Client name, account number Attn: Roshan Ramdeen Prior to transfer, please contact Roshan Ramdeen at Citi for the appropriate MA Account Number. Roshan can be reached at (813) 604-1517 or by fax at (813) 604-1707. All other inquiries should be directed to Judy Franchi at (617) 367-9333, ext. 412 Non-DTC-eligible securities: Register non-DTC eligible securities represented by

physical certificates in the name of: MASS ABROP & CO TIN: 04-6002284 Mail certificates for non-DTC eligible securities to: Citibank NA Attn: Keith Whyte 399 Park Avenue Level B Vault New York, NY 10022 (212)559-1207 Ref: A/C Commonwealth of Massachusetts Unclaimed Property Attach photocopies of the certificates to the report.

Instruction, p-9


Item Details Source

Worthless/Non-Transferable: Reportable. Per administrator 7/28/09

Signature Requirement: Cover page must be verified and signed by an authorized officer of the reporting holder and notarized. An authorized individual must sign the report under oath. If the report is made by a partnership, it must be signed by one of the partners; if made by an non-incorporated association or by a private corporation, it must be signed by an officer; if made by a public corporation it must be signed by its chief fiscal officer. Note that this signature must be notarized.

§ 7(e); instructions for Form AP-1


http://abpweb.tre.state.ma.us/abp/abp_regs.htm#notarizedsignature

Montana Prepared: 10/2/12 Page 1 of 3 Keane

CONFIDENTIAL


MONTANA (MT)

Statute: Uniformed Unclaimed Property Act, §§ 70-9-801 to 70-9-829 (Title 70, Chapter 9, Mont. Code Ann.) Internet Location – Statute: http://data.opi.mt.gov/bills/mca_toc/70_9_8.htm

Item Details Source


Address – Mailing: Montana Department of Revenue Unclaimed Property PO Box 5805 Helena, MT 59604-5805

Website, Instructions for Reporting Unclaimed Property

Address – Courier/Express Mail: Department of Revenue 340 North Last Chance Gulch Helena, MT 59601

Website: http://mt.gov/revenue/formsandresources/forms.asp

General Telephone: (406) 444-6900, (866) 859-2254 Website

General Fax: (406) 444-7997


Contact: W. Scott Payton 406-444-0926 [email protected]

Aggregate Reporting: Mandatory per statute and reporting form. Per, Sandy McKeon detail is preferred if owner’s name and other identifying information is available

§70-9-808(2)(c) Sandy McKeon

Limit: $>50.00 §70-9-808(2)(c)

Comments:

Brokers/Dealers – Specific Provisions No


Cover Letter: Hard copy documents must be on Montana Department of Revenue generated forms. This includes remittance vouchers, which are required to be submitted with all payments.

Email from Scott Payton 5/27/11

Due Date/Cut-Off Date for Report: October 31/June 30 Life Insurance Companies: April 30/December 31

§ 70-9-808(4)

Early Reporting: Not permitted as a matter of policy § 70-9-817 Sandy McKeon

Extension Request: Permitted upon request to administrator prior to filing date with good cause

§ 70-9-808(6)

Negative Report: Not required. From Scott Payton, MT Auditor:

Don’t send a negative report if a holder has never filed in Montana

Don’t send a negative report for Mineral Interest properties (a negative report for these property types is never required or desired)

Don’t send a negative report for Safekeeping properties (a negative report for these property types is never required or desired)

Per administrator

http://data.opi.mt.gov/bills/mca_toc/70_9_8.htm

http://mt.gov/revenue/formsandresources/forms.asp



Item Details Source

Negative Report: (Cont’d) If a holder has filed in the past with Montana, then a negative report is encouraged; however, only for the main report (all other property that is not related to the ancillary reports for Mineral Interest or Safekeeping properties)

Per administrator


Check Payable to: Montana Department of Revenue Website, Form UCH-1

EFT Payment: Not Accepted. State prefers payment by check. Scott Payton


Bank Information/Contact: N/A

Record Retention: 10 years after report is filed § 70-9-821


Electronic Requirement/# of Owners: Not Required, but encouraged. Include payment voucher for UCH-1 when filing electronically.

Website(“Preparing an Unclaimed Property Report”

Media Type: Electronic File Transfer, Diskette, CD and paper “

Hardcopy Requirement: When you electronically submit your report, please DO NOT send a paper copy of the report. Your electronically submitted report is the only report needed.

Securities Registration & Transfer Two days prior to delivery, you are required to fax an intent to deliver to: (1) ACS Unclaimed Property Clearinghouse - (617) 722-9660, Attn: Custody Department, and (2) Montana Department of Revenue Unclaimed Property - (406) 444-7997, Attn: Miscellaneous Tax Unit Your fax must include: • CUSIP numbers • delivering party’s DTC numbers • number of shares • certificate numbers and registration (for physical certificates) • issue names • copy of statement (for DRS/Book Shares)

Form UCH-1

Mutual Funds: Include complete fund names, FEINs and CUSIP numbers. Please set up account so dividends are reinvested.) ACS Unclaimed Property Clearinghouse Attn: Custody Department 100 Hancock Street, 10

th Floor

Quincy, MA 02171 Register fund as follows: MAC & Co Mutual Fund Operation PO Box 3198 Pittsburgh, PA 15230-3198 Account: AUZF0259702 FEIN: 23-6019000 You are required to include a statement with your Report of Unclaimed Property listing the shares in the state’s name. Please fax a copy of this statement to ACS Unclaimed Property Clearinghouse (617) 722-9660

“

Item Details Source


Stock – DRP/Book Entry/DRS: Nominee Name: Glory of the West & Co. FEIN: 83-0367507 c/o ACS Unclaimed Property Clearinghouse 100 Hancock Street, 10

th Floor

Quincy, MA 02171 Note: You are required to include a confirmation with your Report of Unclaimed Property stating that Glory of the West & Co. is the owner of the shares. Please also fax a copy of the confirmation to the State of Montana, (406) 444-7997.

“

Stock – Other: DTC-eligible securities----All eligible shares must be deposited through DTC or DWAC if not a DTC participant) Nominee: Glory of the West & Co. FEIN: 83-0367507 DTC Participant: 0954 Agent Bank: 26017 Account: AUZF0259702 Non-DTC-eligible securities Send the original certificate to custodian at the above address; send a photocopy of the certificate with your report--please do not deliver the original certificate to the State of Montana with your report. Send only one certificate for each security position reported Address: BNY Mellon Securities Trust Company Attn: Mike Visone One Wall Street 3rd Floor - Receive Window C NEW YORK NY 10286 Nominee: Glory of the West & Co. FEIN: 83-0367507

“

Worthless/Non-Transferable: Must be reported and transmitted to ACS Unclaimed Property Clearinghouse if unclaimed for 5 years

“

Signature Requirement: No

Supplemental Compliance Information: In the case of custodial or trustee accounts, list the beneficiary’s name first and the custodian’s or trustee’s name second.


Oregon Prepared 9/12/12 Page 1 of 3 Keane

CONFIDENTIAL


OREGON (OR)

Statute: Uniform Disposition of Unclaimed Property Act, Or. Rev. Stat. (ORS) 98.302 to 98.436, 98.991 and 98.992 http://www.leg.state.or.us/ors/098.html Regulation: Administration of Unclaimed Property, Or. Admin. Rules (OAR), Chapter 141 http://arcweb.sos.state.or.us/rules/OARS_100/OAR_141/141_045.html

Item Details Source


Address – Mailing: Department of State Lands Unclaimed Property Section 775 Summer St. NE, Ste. 100 Salem, OR 97301-1279

Website (“Unclaimed Property Holder Information”)

Address – Courier/Express Mail: Department of State Lands Unclaimed Property Section 775 Summer St. NE, Ste. 100 Salem, OR 97301-1279

“

Website: http://www.oregon.gov/DSL/UP/upholders.shtml Website

General Telephone: Reports Coordinator – 503-986-5290 Voluntary Compliance – 503-986-5257

Website

General Fax: 503-378-4844 “Complying with Oregon’s Unclaimed Property Law” (“Brochure”)


Contact: Pamela Klecker Carolyn Harris Claims Coordinator Audit Services (503) 986-5289 503-378-3805, ext. 257 [email protected] [email protected]

Website; Brochure

Aggregate Reporting: Optional

Limit: $49.99 OAR 141-045-0100(6)

Comments: Attach aggregate detail to report if available Website; Form 1A

Broker/Dealers – Specific Provisions No


Cover Letter: Summary of Annual Unclaimed Property Report/ Remittance – 1A. Computer-generated sheets are acceptable.

Email from UP HOLDER REPORTS 6/8/11.

Due Date/Cut-Off Date for Report: November 1/June 30

ORS 98.352(4)

http://www.leg.state.or.us/ors/098.html

http://arcweb.sos.state.or.us/rules/OARS_100/OAR_141/141_045.html

http://www.oregon.gov/DSL/UP/upholders.shtml





Item Details Source

Early Reporting: To remit property early, please submit a written request to the Unclaimed Property Section before filing the report. Include the reason for remitting early, number of properties and their value, and describe the attempts made to locate the owners. You may also fax or email your request. Department of State Lands Unclaimed Property Section 775 Summer St. NE, Suite 100 Salem, OR 97301-1279 Fax: 503-378-4844 E-mail: [email protected] Property received early without written approval may be returned.

Website, Reporting Information

Extension Request: Extensions up to 45 days may be granted. Mail or fax request to the Reports Coordinator prior to filing deadline

§ 98.329; General

Instructions Form 1A

Negative Report: Negative reports (or reports with no property due) are only required if: · The company is filing for the first time · There has been a name change, address change or a new contact person · A report was filed last year · The company has been audited by the state

August 2012 Holder Letter


Check Payable to: Department of State Lands (DSL) Website

EFT Payment:

Required – Threshold: Not required, but accepted for transfers of $10,000 and greater.

Bank Information/Contact: Information provided by the Division upon request.

Record Retention: 3 years after reporting § 98.354(1); Website


Electronic Requirement/# of Owners: Required for more than 15 properties. Website FAQS

Media Type: DVD, CD or 3.5” diskette Website FAQS

Hardcopy Requirement: Form 1a must be signed and included with report.


Mutual Funds: DTC-eligible mutual funds: Deliver via DTC under following registration: DTC #: 0103 Broker: Charles McCullough at Wedbush Morgan Securities Account Name: FBO Oregon Department of State Lands Account #: 3145-0704

FEIN: 93-6001772 Please name Charles McCullough at Wedbush Morgan Securities as the Broker/Dealer for this account. The Rep ID# is CJCC. If possible, please network the funds to the State’s Wedbush Morgan Securities account #3145-0704.

Instructions for Form 1A; email from state on 5/22/12; August 2012 Holder Letter


Item Details Source

Stock – DRP: Liquidate fractional shares and remit as cash. Direct future dividends to be paid in cash. Convert whole shares and transfer (preferably via DTC) following instructions below for other stock. Send transfer confirmation/account statement with report.

“

Stock – Other: DTC-eligible securities: DTC #: 0103 Broker: Wedbush Morgan Securities Account Name: FBO Oregon Department of State Lands Account #: 2823-9300

FEIN: 93-6001772 Non-DTC-eligible securities: Register non-DTC eligible securities represented by physical certificates in the name of: Oregon Department of State Lands FEIN: 93-6001772 Send to: Department of State Lands Unclaimed Property Section 775 Summer St. NE, Ste. 100 Salem, OR 97301-1279

“

Worthless/Non-Transferable: Do not report worthless or nontransferable securities. If they do become transferable or gain value, report and remit. There will be no late penalty.

Website FAQs

Signature Requirement: Verification, if made by a partnership, shall be executed by a partner; if made by an unincorporated association or private corporation, by an officer; and if made by a public corporation, by its chief fiscal officer

ORS 98.352(7)

Supplemental Compliance Information: Voluntary Compliance - Currently, state is waiving penalties for out-of-compliance holders (first-time and previous) who report voluntarily. Call 503-378-3805, x248, for additional information. Service charges allowed under the following conditions:

- There is a valid written contract. - The charges are imposed uniformly. - Written notice is sent via certified mail at least three months before the charge is assessed

Website (“Unclaimed Property Holder Information”); § 98.311


South Carolina Prepared: 9/20/12 Page 1 of 2 Keane

CONFIDENTIAL


SOUTH CAROLINA (SC) Statute: Uniform Unclaimed Property Act (1981), S.C. Code § 27-18-10 et seq. Internet Location – Statute: http://www.scstatehouse.gov/code/t27c018.htm

Item Details Source


Address – Mailing: State Treasurer’s Office Unclaimed Property Program P.O. Box 11778 Columbia, SC 29211

Website – Contact Information

Address – Courier/Express Mail: State Treasurer’s Office Unclaimed Property Program Wade Hampton Office Building 1200 Senate Street Room 224 Columbia, SC 29201

“

Website: http://www.treasurer.sc.gov/palmetto_payback_unclaimed_property/Pages/ReportUnclaimedProperty.aspx

General Telephone: (803) 737-4771 Website – Contact Information

General Fax: (803) 734-2668 “


Contact: Filing the Annual Report Securities Reporting (803) 734-2682 (803) 734-2667 (803) 734-2667

Aggregate Reporting: Optional § 27-18-180(B)(4)

Limit: $49.99 § 27-18-180(B)(4)

Broker/Dealers – Specific provisions No


Cover Letter: No

Due Date/Cut-Off Date for Report: October 31/June 30 § 27-18-180(D)

Extension Request: Must be submitted in writing by the report due date with a statement of the reason for the extension and the amount of time needed. Report must be submitted electronically if extension exceeds 30 days. Extension requests may be e-mailed to [email protected].

§ 27-18-180(D); Website (“Report Unclaimed Property”)

Negative Report: Not required. Website FAQs


Check Payable to: State Treasurer’s Office - UPP Website-Creating the Report

EFT Payment: Accepted with emailed report. Website – Remittance Information


http://www.scstatehouse.gov/code/t27c018.htm

http://www.treasurer.sc.gov/palmetto_payback_unclaimed_property/Pages/ReportUnclaimedProperty.aspx

http://www.treasurer.sc.gov/palmetto_payback_unclaimed_property/Pages/ReportUnclaimedProperty.aspx



South Carolina Prepared: 9/20/12 Page 2 of 2 Keane

Item Details Source

Bank Information/Contact: ACH Payment Instructions:

Payment Type: CCD+

Bank Name: Carolina First Bank

Routing Number: 021052053

Account Name: State Treasurer of SC Unclaimed Property Account Number: 60343965

Addenda Info: Holder FEIN and contact name and phone number

Wire Instructions: Please e-mail [email protected] to request wire information.

Website-Creating the Report

Early Reporting: Allowed, with administrator’s written consent § 27-18-280(B)

Record Retention: 10 years after the property becomes reportable § 27-18-320(A)

Reporting Format/Media: Naupa

Electronic Requirement/ # Owners: Paper Reports Not accepted. Website – Creating the Report

Media Type: Diskette or CD or email – must be encrypted or password

protected

Website FAQs

Hardcopy Requirement: Nothing required if using new paperless reporting program.


Mutual Funds: Transfer shares to:

S.C. State Treasurer, Unclaimed Property Program

FEIN: 57-0882454

Send transfer confirmation with report.

Website – Remittance Information

Stock – DRP: Liquidate fractional shares and remit as cash. Direct future dividends to be paid in cash. Convert whole shares and transfer (preferably via DTC) following instructions below for “other stock”. Send confirmation statement with report.

Stock – Other: Wells Fargo Advisors/First Clearing DTC # 0141 Account Name: SC State Treasurer UPP Acct # 7934-0516

When reporting book entry securities, attach a copy of the trade confirmation or statement showing the transfer of the shares from the owners’ accounts into an account in the name of the SC State Treasurer, UPP.

Website – Remittance Information

Worthless/Non-Transferable: Do not report.

Signature Requirement: Either software-produced cover sheets or the South Carolina coversheet will be accepted. SC Coversheet requires notarization.

Website, SC Coversheet


Beginning in 2011, all reports must include the SC Holder

Number.


Washington Prepared 9/12/12 Page 1 of 2 Keane


WASHINGTON (WA)

Statute: Uniform Unclaimed Property Act, Wash. Rev. Code § 63.29.010 et seq. Internet Location – Statute: http://apps.leg.wa.gov/RCW/default.aspx?Cite=63.29

Item Details Source


Address – Mailing: State of Washington Department of Revenue Unclaimed Property Section PO Box 34053 Seattle, WA 98124-1053

Website (“Unclaimed Property/Need Help/ Contact Us”)

Address – Courier/Express Mail: Department of Revenue Unclaimed Property Section 2500 E. Valley Rd, Suite C Renton, WA 98057 NOTE: Request AM delivery on courier deliveries

Reporting Booklet – Report Forms and Instructions (07/12) (hereinafter cited as “Booklet”), p. 3

Website: http://ucp.dor.wa.gov/holderContent.aspx

General Telephone: 1-800-435-2429 or (360) 705-6706 (Outside WA) Booklet, p. iii

General Fax: (360) 586-2163 Booklet, p. iii

General E-mail: [email protected] or http://ucp.dor.wa.gov/ucp_con_email.aspx

Contact: Patti Wilson Operations Manager Unclaimed Property Section (360) 570-3256 [email protected]

Aggregate Reporting: Optional, except for dividends, which should never be aggregated

§63.29.170(2)(d)

Limit: $50.00 §63.29.170(2)(d)

Comments: Separate owner detail suggested. Aggregates should be the first items on the report

Booklet, p. 15

Broker/Dealers – Specific Provisions No


Cover Letter: Summary Report for Unclaimed Property – REV 80 0004 (7/5/12)

Due Date/Cut-Off Date for Report: October 31/June 30

§ 63.29.170(4); Booklet, p. 3

Early Reporting: Allowed with prior written permission. Can make request permission by e-mail to [email protected]. Request should state the reason early reporting is desired.

Website (“FAQs/ Holder Information”)

Extension Request: Fax or e-mail a request with the following: - Company name - Holder # or if not known provide company FEIN - Reason for extension - Length of extension needed

§ 63.29.170(4); Website (“FAQs/ Holder Information”)

http://apps.leg.wa.gov/RCW/default.aspx?Cite=63.29

http://ucp.dor.wa.gov/holderContent.aspx


http://ucp.dor.wa.gov/ucp_con_email.aspx



Washington Prepared 9/12/12 Page 2 of 2 Keane

Item Details Source

Negative Report: Yes – “Required for all holders who have filed positive reports in the past.”

May be faxed to (360) 586-2163 or filed online.

Booklet, pp. iii, 3; Summary Report form; Negative Report form; Website (“FAQs/ Holder Information”)


Check Payable to: State of Washington Unclaimed Property (include FEIN or Holder Number on check)

Booklet, p. 3

EFT Payment: Accepted only when the report is filed online Booklet, p. 3, 9


Bank Information/Contact: ACH Credit – Information is available via the online reporting application.

Electronic Reporting Requirements

Record Retention: 6 years after the property becomes reportable §63.29.310(1)


Electronic Requirement: State administrator has indicated that they would strongly prefer to receive all holder reports in electronic format.

Per administrator

Media Type: Internet Upload, Diskette, CD, e-mail through the state’s Secure Messaging system, or paper. Any diskette or CD must include an external label with the preparer’s name, telephone number company name(s), and federal identification numbers for all files on the media. Files should be saved in your company name along with the report year.

Booklet, pp. 3, 5 Website (“Electronic Reporting Requirements”)

Hardcopy Requirement: Summary Report for Unclaimed Property should be completed and submitted with report.

Securities Registration & Transfer Register all securities (unless transferring by DTC) to:

State of Washington Department of Revenue Unclaimed Property Section FEIN: 91-6001118

Booklet, p. 3

Mutual Funds: Transfer shares in the states name and send confirmation with report

Booklet, p. 6

Stock – DRP: Transfer shares in the states name and send confirmation with report.

“

Stock – Other: Transfer as above and send certificates with the report, or transfer via DTC by depositing shares to:

Wells Fargo DTC #0141 for credit to account #59027603. When making a DTC transfer, send a list of the securities by email to [email protected] or fax at (360) 586-2163.

“

Worthless/Non-Transferable: Do not report. If they do become transferable or gain value, report and remit them. No penalty for late reporting will not be imposed for lateness.

Booklet, p. 10

Signature Requirement: The report must be signed by an authorized individual. Booklet, p. 6, 30




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