Ethan D. Millar

Third Circuit Decision Addresses New Jersey Gift Card Questions
John L. Coalson,Michael M. Giovannini,Kendall L. Houghton,Maryann H. Luongo,Ethan D. Millar, January 25, 2012
On January 5 the U.S. Court of Appeals for the Third Circuit issued its opinion in N.J. Retail Merchants Association v. Sidamon-Eristoff, a case involving the constitutionality of 2010 N.J. Laws Chapter 25 (the NewJersey Act), New Jersey’s recently enacted unclaimed property legislation...

New Delaware Proposed Regulations Address Important Unclaimed Property Issues
John L. Coalson,Michael Giovannini,Kendall L. Houghton,Maryann H. Luongo,Ethan D. Millar, January 12, 2012
On January 1, 2012, Delaware announced that it is proposing to adopt two unclaimed property regulations: (1) a regulation addressing practices and procedures for establishing whether the full period of dormancy has run against certain securities and related property, and (2) guidelines concerning...

Third Circuit Hears Oral Arguments Challenging New Jersey Gift Card Law
John L. Coalson,Michael Giovannini,Kendall L. Houghton,Maryann H. Luongo,Ethan D. Millar, September 20, 2011
On September 12, 2011, the Third Circuit United States Court of Appeals in Philadelphia heard oral arguments in the litigation challenging New Jersey’s attempt to retroactively claim stored value card balances as unclaimed property, pursuant to a novel jurisdictional theory. This client...