Business Reporting Manual
Business Reporting ManualOffice of Iowa State TreasurerMichael L. FitzgeraldFiscal Year 2022 Unclaimed Property Division
Capitol Building1007 E Grand Ave.Des Moines, IA 50319Michael L. FitzgeraldTreasurer of StateGreetings Valued Business,We share a common goal: to provide excellent service to our customers. As part of this goal, myoffice runs the Great Iowa Treasure Hunt, a program dedicated to reuniting Iowans with theirlost or unclaimed property.Any outstanding obligation owed to a person, business, shareholder, investor, employee orcustomer is considered unclaimed property if there has been no owner contact for a set periodof time. Unclaimed property includes, but is not limited to, abandoned financial assets such aschecking and savings accounts, unpaid wages, securities, life insurance payouts, uncashedchecks, deposits, refunds or safe deposit box contents.The Iowa unclaimed property law requires all businesses review their records each year andreport unclaimed assets to the State Treasurer’s Office each year. This report must be filed onor before November 1 and should include all property that is reportable as of June 30. Reportsmust be filed each year there is unclaimed property.My goal as State Treasurer is to return all unclaimed property to its rightful owners. You play avital role in this effort. By following the law and submitting accurate reports, your businesstakes the first step in reuniting owners with their lost property.We have prepared these instructions to aid you in reporting unclaimed property to the State ofIowa. Please do not hesitate to contact our office with questions or comments at (515) 2817546 or upreport@tos.iowa.gov. We welcome your feedback.Sincerely,Michael L. FitzgeraldState Treasurer515.281.5368 treasurer@tos.iowa.gov IowaTreasurer.gov
Table of ContentsUnclaimed Property Overview . 2Owner Notification: Due Diligence . 3Reporting Unclaimed Property . 5HIPAA Compliance . 5Cryptocurrency . 6Gift Cards/Certificates. 6Reporting Timeline. 7Remittance of Funds . 8Securities Registration and Deposit . 9Reporting and Delivery of Safekeeping. 10Final Checklist . 12Contact Information. 12Exhibit I - Property Type Codes . iExhibit II - Owner Relationship Codes and Definitions . ii1 Page
Unclaimed Property OverviewUnclaimed property is defined by Iowa Code Chapter 556, which also describes reporting requirementsand the operations of Iowa’s unclaimed property program. The statute is limited to unclaimed intangibleproperty, which are financial assets. It does not apply to tangible property, except for the contents ofsafe deposit boxes and other items left in safekeeping, or land.Unclaimed property can be represented by an outstanding obligation owed by one party to another,such as an uncashed check or other type of payment. Unclaimed property includes dormant financialassets, such as an inactive savings account, abandoned stock or other investments. Property isconsidered unclaimed when the owner has failed to acknowledge the existence of or claim an asset for aset period of time. For the State of Iowa, this dormancy period is generally three years (see Exhibit I).Any entity that engages in commerce can potentially generate unclaimed property. A holder ofunclaimed property means any entity in possession of unclaimed property belonging to another orindebted to another on an obligation. The unclaimed property law lists specific types of businessespotentially holding unclaimed property (including financial institutions, life insurers, utilities andgovernment agencies or subdivisions), but ultimately the law applies to all business associations,wherever located, domiciled or incorporated (such as a corporation, joint stock company, business trust,partnership, cooperative or other association for business purposes, whether or not for profit).A reporting business does not have to physically possess the underlying funds or other asset to beobligated to report and remit the property; rather, it is a determination of whether the businesses areobligated to the owner to make payment or delivery. The unclaimed property law creates an affirmativeduty on the part of businesses to contact the owners and attempt to pay or re-establish an activerelationship with them. When efforts by the business to locate the rightful owner fail, the funds must beturned over to the office of the State Treasurer. It is responsible for safeguarding these funds,publicizing the names of the rightful owners and returning the funds back to the owners as they comeforward.All unclaimed property that is not expressly exempted under Iowa Code Chapter 556, where the ownerhad a last known address in Iowa, is reportable to Iowa. Additionally, unclaimed property is reportableto the State of Iowa when: The business is incorporated in the State of Iowa, and the address of the owner is unknown, orthe address is in a foreign jurisdiction.The underlying obligation is represented by a money order, traveler’s check or other similarwritten instrument issued in Iowa.The property consists of safe deposit box contents and the safe deposit box was opened in Iowa,regardless of the last known address of the owner.Businesses with unclaimed property owing to other states should report directly to those states. Toaccess information concerning the unclaimed property laws and reporting requirements of other states,consult the website for the National Association of Unclaimed Property Administrators, or the websitesmaintained by other state unclaimed property programs.2 Page
Owner Notification: Due DiligenceNotifying Property OwnersReasonable efforts to locate owners when an account first becomes inactive or a check remainsuncashed should be made. Businesses are required to mail a notice to all owners of property due to beincluded in their annual report. Below are some tips when notifying owners. If mail has been returned, it is important you keep records of the owners’ last known addresses. Thelast known address needs to be included in your report. This information is crucial in our efforts toverify ownership of property.A business is not required to make a due diligence mailing to owners whose property has anaggregate value of less than 50.00.Be sure to include the business contact information in the due diligence letters.Provide at least 30 day notice to the owners before submitting the report to the State Treasurer’sOffice.3 Page
Sample Due Diligence letter:Iowa Code Section 556.2 provides the wording for a sample due diligence draft notice below:[Insert Date][Name][Address][City, State, Zip]Re: (Property Description)Dear Customer,According to our records, we have had no contact with you regarding (inserttype of property) for more than (number) years. Under Iowa law, if there is aperiod of (number) years without contact, we may be required to transferthese funds to the custody of the Iowa State Treasurer’s Office as unclaimedproperty. You may prevent this by taking some action, such as a deposit orwithdrawal to indicate your interest in this account, contacting the numberlisted below, or by signing this form and returning it to us.Reporting Business Name:Contact Person:Address:Phone Number:Email:If we do not hear from you before (insert the last date by which the companycan remove items for refunds before reporting to the State), the law requiresus to submit this obligation to the Iowa State Treasurer’s Office.Sincerely,Reporting Business NameI wish to have my unclaimed propertyreturned to me. Please send the funds to me at the above address (Pleasemake corrections to the address if necessary) or as otherwise indicated.4 Page
Reporting Unclaimed PropertyUnclaimed property reports must be in a NAUPA II format and filed electronically under Iowa CodeSection 781-9.18(2). You may select from various vendors that offer unclaimed property software ing-resources.Upon completing your unclaimed property report, you may upload it through the reporting portal o.Entities with a small number of properties to report, who prefer not to use one of the software options,can create their reports by manually entering the data. From the “Submit a Report” page choose “Entera Manual Report” on the right side. For directions on how to create and submit a manual report, consultthe Manual Online Reporting instructions.Notes: Safe deposit box properties must be included on a separate report that does not include anyother types of property. For guidance in reporting Individual Retirement Accounts (IRAs), consult the NationalAssociation of Unclaimed Property Adminstrators’ website.Property Type Codes and Owner Relationship CodesReporting protocols require the coding of property and owners.Property type codes (see Exhibit I) document the nature of the unclaimed asset and are essential forfacilitating the return of property to missing owners by the State Treasurer’s Office. Knowing the natureof the property reported assists claimants in establishing their entitlement to the property and allowsthe state to request the appropriate ownership documentation.Ownership relationship codes (see Exhibit II) are especially necessary when there are multiple ownersto unclaimed property or where there are special legal relationships concerning the property. Ownerrelationship codes assist the State Treasurer’s Office in locating the actual owner(s) of property and helpensure the entities entitled to the property are appropriately paid.HIPAA ComplianceHealth Insurance Portability and Accountability Act (HIPAA) compliance can be indicated when filing areport. This designation will ensure the business name is not disclosed to the public. The U.S.Department of Health & Human Services can help to determine if a buiness is HIPAA compliant.5 Page
CryptocurrencyBusinesses holding unclaimed cryptocurrency will initially report, but not remit, to the Treasurer ofState:1. Contact the Treasurer’s Office before reporting cryptocurrency.2. Perform due diligence consistent with Iowa Code Section 556.11(5).3. Report, but not remit, all unclaimed property that has met the required abandonment period ofthree years.4. After the property is reported, any claims inquiries pertaining to the cryptocurrency received bythe Treasurer of State will be forwarded to the reporting business.Gift Cards/CertificatesGift cards issued for merchandise on or after July 1, 2014 never expire or acquire fees and are alwaysredeemable for goods. These gift cards are not required to be reported as unclaimed property.Issued Prior to August 22, 2010Issued Between August 22, 2010and June 30, 2014Issued July 1, 2014 andbeyondReportable as unclaimedproperty after 3 years ofinactivity.Reportable as unclaimedproperty after 5 years ofinactivity.Open and Closed Loop Cardswith expiration dates and/orfees: Reportable asunclaimed property after 5years of inactivity.Closed Loop Cardsredeemable for merchandiseonly that never expire orincur fees: Not required tobe reported as unclaimedproperty.Per the Federal CARD Act enacted August 22, 2010Fees cannot be assessed until 12 months after the instrument’s activation and expiration dates needto be disclosed on the instrument.6 Page
Reporting TimelineStep 1: Identify the property that is subject to reporting as of June 30For a detailed listing of types of property subject to reporting and abandonment periods, refer toExhibit I.Note: Any property not specifically identified is required to be reported as miscellaneous intangibleproperty, unless expressly exempted by law.Step 2: Undertake a final effort to locate owners July through SeptemberIowa law requires you send a final notice letter to the owner at the owner’s last known address, unlessthe value of property is less than 50 or there is no valid address on file. A sample letter can be found onpage 4. If contact is re-established with the owner, the property should not be included in the unclaimedproperty report.Step 3: Create and file your report on or before November 1Unclaimed property reports must be in a NAUPA II format and filed electronically.Step 4: Remit/deliver property to the State of Iowa on or before November 1The report and remittance must be postmarked by November 1 to avoid penalties and/or late fees.TimelineReporting period ending June 30Identify all items of property subject to reportingJuly 1 – OctoberAssemble draft report and contact ownersNovember 1Report and Remittance DueNote: Should an owner come forward after you have reported, you may pay the claimant directly andthen file for reimbursement from the State Treasurer’s Office. Email upreport@tos.iowa.gov, or call theTreasurer’s Office prior to reimbursement to verify the funds have not been paid out.7 Page
Disposition of Unclaimed PropertyIf 35% or more of the accounts are claimed within 24 month of filing the report, the Treasurer of Statemay charge a 5 fee to the reporting business for each record claimed. For specific language, refer toIowa Code Chapter 556.11(5).Remittance of FundsDue On or Before November 1Remittance by CheckMake checks payable to: Treasurer State of Iowa (include business FEIN on check)Before November 5, 2021 mail to:If by non-USPS delivery:Wells Fargo Lockbox ServicesIowa Treasurer of State, Unclaimed Property#10430F2505-01B13733 University AveClive, IA 50325-8279If by USPS mail:Iowa Treasurer of StateUnclaimed Property DivisionPO Box 10430Des Moines, IA 50306-0430After November 5, 2021 mail to:If by non-USPS delivery:Wells Fargo Lockbox Services #856791Iowa Treasurer of State, Unclaimed Property1801 Parkview Drive, 1st FloorShoreview, MN 55126If by USPS mail:Iowa Treasurer of StateUnclaimed Property DivisionPO Box 856791Minneapolis, MN 55485-6791Remittance by ACHYou may remit by electronic transaction with ACH ment/search. A receipt confirmation will be emailedfor payment received.Remittance by WireClearly identify your wires by adding your company name to the CCD Entry Detail Record Field 7Identification Number. This information is key in linking the funds to your report.Wire: Bank Name: Wells Fargo BankBank R/T: 121000248Bank Address: 420 Montgomery, San Francisco, CA 94104Account Name: Treasurer of State-Unclaimed PropertyAccount Number: 49458468308 Page
Securities Registration and DepositWhen reporting securities, your report is not complete until you provide evidence of the property beingtransferred into the ownership of the State of Iowa unclaimed property. The required evidence dependson the type of security and how it will be delivered to the state. Two days prior to delivery, you mustemail our custodian with your intent to deliver.Book EntryEligible shares must be delivered through Depository Trust Company (DTC), Direct Registration System(DRS) or Deposit/Withdrawal at Custodian (DWAC) if not DTC participant:DTC # 901Agent Bank # 26500Reference: State of IowaAcct #303668Two business days prior to actual delivery, we request an Excel file of the securities, including CUSIPnumbers, number of shares, issue names and the delivering party’s DTC participant number. Email thefile to upch.custody@avenuinsights.com.Register and Deliver Physical CertificatesOnly if unable to deliver through DTC, DRS or DWAC:Hare & Co/ Acct # 303668FEIN # 13-6062916The Depository Trust Company570 Washington Blvd – 5th FLJersey City, NJ 07310Attn: BNY Mellon/Branch Deposit Department/Account #303668 – State of Iowa Unclaimed PropertyNote: Physical certificates will be returned if DTC, DWAC or DRS eligible.Two days prior to actual delivery, we request an Excel file of the securities, including CUSIP numbers,number of shares, issue names, certificate numbers and the delivering party’s information. Email thefile to upch.custody@avenuinsights.com.Open-End Mutual FundsMutual fund accounts held for the State of Iowa unclaimed property must be opened in advance. Avenuwill provide the account numbers for all mutual funds to be transferred into the State’s account. ContactAvenu at upch.custody@avenuinsights.com to obtain the account numbers three business days prior toattempting delivery.Send interested party statements for Open-End Mutual Fund accounts to the following:Avenu Insights & AnalyticsC/O Custody Department100 Hancock Street, 10th FloorQuincy, MA 021719 Page
A confirmation statement showing the State of Iowa unclaimed property as the owner of the sharesmust accompany your report of unclaimed property in order for your report to be complete.Dividend Reinvestments Plans and Closed-End FundsClose accounts and forward whole shares via DTC (review instructions on page 7). Fractional shares mustbe sold at the owner level and money applied to each individual owner. Include the original check withyour report of unclaimed property.Foreign SecuritiesContact our securities custodian, Avenu Insights & Analytics, for instructions.Email: upch.custody@avenuinsights.comFederal Reserve SecuritiesDeliver as follows:Federal Reserve Bank of New YorkABA#0210-0001-8Bk of NYC/CUSTAccount # 303668 – State of Iowa Unclaimed PropertyBook Entry & Brokerage Account StatementsMail all statements to the address below and include a copy of the statement with your report.State of Iowa Unclaimed PropertyC/O Avenu Insights & AnalyticsAttn. Custody Department100 Hancock St, 10th floorNorth Quincy, MA 02171Worthless SecuritiesIowa law allows businesses to elect not to report unclaimed worthless/non-freely transferablesecurities. If a business elects not to report worthless/non-freely transferable shares, the securities canbe kept on in-house accounts under the State’s name.Reporting and Delivery of SafekeepingIf you report safekeeping items, review our Financial Institution Manual. Unclaimed safe deposit box contents and other property held in safekeeping (collectively,safekeeping items) are to be reported by November 1. Safekeeping items should not be remitted until specific direction is received from the StateTreasurer’s Office. Reporting businesses are responsible for ensuring the tangible property is delivered to the StateTreasurer’s Office. It is in the reporting business’s best interest to have tangible property sent10 P a g e
registered via USPS, courier or hand delivered so that a confirmation of delivery may beobtained.Coins and currency should not be deposited and must be reported as held.Unpaid box rental fees, lock drilling and other charges may not offset against safekeeping items.A separate report must be filed for safekeeping items; do not comingle safekeeping items andintangible property.Electronic reporting of safekeeping is required to maintain the integrity of the contents beingremitted.Provide accurate and detailed descriptions of the contents to avoid discrepancies. The StateTreasurer’s Office will contact you if the descriptions do not adequately reflect what is remitted.Detailing and Itemizing Unclaimed SafekeepingOpen all sealed envelopes/containers to obtain an accurate description. The following examples areintended to assist you in creating item descriptions for reporting ill of John DoeAmerican Insurance Company insurance policy John DoeBirth Certificate of John DoeAbstract of home located 123 Main StMiscellaneous papers of no value (i.e. – receipts, letters, tax documents, cartitles, empty envelopes). You may combine these and report them as one item.American Company, Certificate #ABC123, 600 shares, registered to John Doe 50 US Series E savings bond #Q6349724P for John Doe12 wheat pennies5 buffalo nickels20 Mexican pesos40 nickels10 - 1.00 bills73 Jefferson nickels1 coin wrapper containing 50 US pennies dated 1918-1964 (indicate if originalwrapper is empty).6 gold colored necklaces1 gold colored pocket watch1 gold colored ring with 5 clear stones1 pair screw back earrings with clear red stoneDo not remit firearms or hazardous material without going through the following steps:1. Contact the State Treasurer’s Office before remitting.2. Contact local law enforcement authorities and explain the situation.11 P a g e
Final Checklist Mailed owner notification (due diligence) letters and provided owners 30 days to respondCreated the report using software that creates a NAUPA II formatted fileUploaded the .txt or .hrs file through the state’s portalVerified the report’s total cash and shares equal the remittance amountsSent report remittances via ACH or checkNotified the state of any mutual funds that need to be movedMoved shares successfully to state’s custodial accounts with BNY MellonContact InformationWebsiteState Treasurer of Iowa Michael Fitzgerald: IowaTreasurer.govUnclaimed Property Division: vPhone and FaxPhone: (515) 281-7546, Monday – Friday, 8:00 am – 4:00 pmFax: (515) 281-696212 P a g e
Exhibit IProperty Type Codes and their Iowa Code SectionsACCOUNT BALANCES – 3 years556.2AC01Checking Account556.2AC02Savings Account556.2AC03Matured CD or Savings Certificate556.9AC05Money on Deposit to Secure Fund556.9AC06Security Deposits556.9AC07Unidentified Deposits556.9AC08Suspense AccountsAGGREGATE*556.9AC99Aggregate ReportingUNCASHED CHECKS – 3 years556.2BCK01Cashier’s Checks556.2BCK02Certified Checks556.2BCK03Registered Checks556.2BCK04Treasurer’s Money Orders (other than express)556.2ACK08Traveler’s Checks - 15 years556.2BCK09Foreign Exchange Checks556.9CK10Expense Checks556.9CK11Pension Checks556.9CK12Credit Checks or Memos556.9CK13Vendor Checks556.9CK14Checks Written Off to Income556.2BCK15Outstanding Official Checks556.2CK16CD Interest Checks556.2ACK17Express Money Orders - 7 yearsEDUCATIONAL SAVINGS ACCOUNTS -3 years**556.7CS01Cash556.7CS02Mutual Funds556.7CS03SecuritiesLOCAL GOVN’T / COURT DEPOSIT - 2 years556.8CT01Escrow Funds556.8CT02Condemnation Awards556.8CT03Missing Heir’s Funds556.8CT04Suspense Account556.8CT05Other Court Deposit556.8CT06Child Support556.8CT08Accounts Payable556.8CT09Victim’s Restitution556.8CT10Miscellaneous ChecksHEALTH SAVINGS PLANS – 3 years556.7HS01Health Savings Account556.7HS02Health Savings Account InvestmentMISC. CHECKS and TANGIBLE PROPERTY - 3 years (cont.)556.9MS13Unclaimed Loan Collateral556.7MS14Pension & Profit Share Plans556.6MS15Dissolution / Liquidation - 1 yearINSURANCE - 3 years556.9MS16Misc. Outstanding Checks556.9IN01Individual Policy Benefits of Claim Payment556.9MS17Misc. Intangible Property556.9IN02Group Policy Benefits or Claim Payments556.9MS18Suspense Liabilities556.3IN03Proceeds Due Beneficiaries556.9MS19Uncashed Rebates556.3IN04Proceeds from Matured Policies, Endow., annuities 556.9MS20Gambling Winnings556.9IN05Premium RefundsSECURITIES - 3 years556.9IN06Unidentified Remittances556.9SC01Dividends556.3IN07Other Amount Due Under Policy Terms: Whole life 556.9SC02Interest (Bond Coupon)term or endowment or annuity or supplementary 556.5SC03Principal RepaymentsContract (2 years after reaching limiting age).556.5SC04Equity Payments556.9IN08Agent Credit Balances556.5SC05Profits556.9IN09Retained Asset Account556.5SC06Funds Paid to Purchase Shares556.3AIN10Proceeds or shares of stock from demutualization 556.5SC07Funds for Stocks & BondsTRADNL IRA, SEP IRA SARSEP IRA&SIMPLE IRA – 3 years556.5SC08Shares of Stock (returned by Post Office)556.7IR01Cash556.5SC09Cash for Fractional Shares556.7IR02Mutual Funds556.5SC10Unexchanged Stock of Successor Corp.556.7IR03Securities556.5SC11Other Certificate of Ownership556.5SC12Underlying Shares or Other Outstanding certsROTH IRA – 3 years556.5SC13Funds for 06Mutual Funds556.5SC15U.S. Government Securities556.7IR07Securities556.5SC16Mutual Fund SharesMINERAL PROCEEDS and MINERAL INTERESTS - 3 years556.9SC17Warrants (Rights)556.9MI01Net Revenue556.9SC18Matured Bond Principal556.9MI02Royalties556.5SC19Dividend Reinvestment Plans556.9MI03Overriding Royalties556.5SC20Credit Balances556.9MI04Production Payments556.5SC41Book Shares556.9MI05Working Interest556.5SC42Worthless SharesSC43Underlying/Unexchanged Shares Held in Book556.9MI06Bonuses556.5556.9MI07Delay RentalsSAFE DEPOSIT BOXES - 3 years556.9MI08Shut-in Royalties556.2.4SD01Safe Deposit Box Contents556.9MI09Minimum Royalties556.2.4SD02Other SafekeepingMISC. CHECKS and TANGIBLE PROPERTY - 3 years556.2.4SD03Other Tangible Property556.9MS01Wages, Payroll, Salary - 1 year556.9MS02Commissions - 1 yearTRUST, INVESTMENT & ESCROW ACCOUNTS - 3 years556.9MS03Worker’s Compensation556.7TR01Paying Agents Accounts556.9MS04Payment of Goods & Services556.7TR02Undelivered Uncashed Dividends556.9MS05Customer Overpayments556.7TR03Funds Held in Fiduciary Capacity556.9MS06Unidentified Remittances556.7TR04Escrow Accounts556.9MS07Unrefunded Overcharges556.7TR05Trust Vouchers556.9MS08Accounts Payable556.9MS09Credit Balances & Accounts ReceivableUTILITIES - 1 year556.9MS10Discounts Due556.9MS11Refunds Due556.9MS12Unredeemed Gift Cards & Gift Certs - 5 years****Aggregate includes ALL records without detail, less than 50 reported or where the owner is unknown. Only ONE Aggregate per report556.4556.9556.4556.9UT01UT02UT03UT04Utility DepositsMembership Fees - 3 yearsRefunds or RebatesCapital Credit Distributions - 3 years**Educational Savings Accounts are reportable only in certain circumstances after thirty years have elapsed since the account was established. Please refer to Iowa Admin Code 781 - 9.12***Closed loop cards issued 7/1/14 and later redeemable for merchandise only that do not have fees or expiration dates ARE NOT reportablei
Exhibit IIOwner Relationship Codes & DefinitionsADThe person appointed by the court to handle the estate of someone who died without a will, with a will with no nominatedexecutor or the executor named in the will has died, has been removed from the case, or does not desire to serve.Agent ForAGA person who is authorized to act for another (the agent's principal) through employment, by contract or apparent authority.Attorney ForAFA person who has been qualified by a state or federal court to provide legal services, including appearing in court, and isauthorized to act for another.(And)Unspecified JointRelationshipANUnspecified joint relationship including 'AND'.BeneficiaryBFAny person or entity (like a charity) who is to receive assets or profits from an estate, a trust, an insurance policy or anyinstrument in which there is distribution.CommunityPropertyCPProperty or earnings received by a husband and wife during marriage, other than by gift, devise, or descent. Separate propertyis property owned by a spouse before marriage or received during the marriage by gift, devise or descent. In some jurisdictions,earnings from separate property are also separate property and in some jurisdictions, such earnings are community property.Recognized by California, Arizona, New Mexico, Texas, Nevada, Idaho, Washington, Wisconsin, Louisiana and Puerto Rico.ConservatorCNA guardian and protector appointed by a judge to protect and manage the financial affairs and/or the person's daily life due tophysical or mental limitations or old age.CustodianCFA person with whom some article is left, usually pursuant to a contract (called a "contract of bailment"), who is responsible forthe safe return of the article to the owner when the contract is fulfilled.DefendantDFThe party sued in a civil lawsuit or the party charged with a crime in a criminal prosecution.ESAll the possessions of one who has died and are subject to probate (administration supervised by the court) and distribution toheirs and beneficiaries, all the possessions which a guardian manages for a ward (young person requiring protection andadministration of affairs), or assets a conservator manages for a conservatee (a person whose physical or mental lack ofcompetence requires administration of his/her affairs).Executor orExecutrixEXThe person appointed to administer the estate of a person who has died leaving a will which nominates that person.For Benefit OfFBA person who is entitled to property that is held by another person (typically a custodian or trustee). FB is typically
unclaimed property means any entity in possession of unclaimed property belonging to another or indebted to another on an obligation. The unclaimed property law lists specific types of businesses potentially holding unclaimed property (including financial institutions, life
2.4 interpretative reporting 35 2.5 descriptive reporting 37 2.6 investigative reporting 39 check your progress 41 unit-3: reporting for different media 3.0 unit structure 42 3.1 learning objectives 42 3.2 introduction 42 3.3 why reporting for various media platforms differ 43 3.4 reporting for print media an
Analytical reporting, Interpretative reporting, Descriptive reporting, Investigative reporting Unit -3 Differences in reporting for Newspapers / News agencies, TV, Radio, Web Block -2: News Set Up Unit -1 Reporting department in newspapers, magazines, agencies, radio and TV Role, function a
Feb 11, 2016 · Federal grant reporting requirements fall into two categories: financial reporting and program performance reporting. This report focuses on financial reporting requirements and does not address program performance reporting. This report will be updated should significant legislative activity regarding
Financial Reporting Web Studio is a web-based report authoring solution. Similar in look and feel to the Windows-based Reporting Studio, Financial Reporting Web . On the Oracle Hyperion Planning Home page, click . 2. In Navigator, under Reporting, click Reporting Web Studio. 1-1.
Key terms in incident reporting in NHSN Required Incidents reporting . Coming Up Next Optional Incident reporting Incident case studies . 20 . So far, the key terms in incident reporting and required Incidents reporting have been covered. Next, optional Incidents repor\൴ing as well as incident case studies will be discussed.
User Guide. This guide provides an overview of @ Work Reporting, the self-service reporting platform for clients of American Express Global Commercial Payments. This guide covers navigation of the tool and the setup process for Standard and Customized reports. For information about the Standard and Customized formats, as well as the specific report templates we offer, please refer to the @ Work Reporting Guide, which can be found under Reporting Help on the @ Work Reporting home page.
Reporting/Business Intelligence Rethink –Discovery Session Results Page 8 of 41 2. Use Argos as an Interim Operational Reporting Tool In addition to setting up a campus-wide governance body, Western needs to address immediate reporting needs. Because determining a common reporting
Section 2.1 of this manual by January 1st of each year and submitted electronically to the CB. HIGHLIGHTS BUDGET REPORTING REQUIREMENTS The reporting requirements for the Annual Budget are provided in the financial reporting manual. REPORT OF FUNDABLE OPERATING EXPENSES (RFOE) The reporting requirements for the Report of Fundable Operating
