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CBIZ & MHM Executive Education Series
Webinar: Unclaimed Property Best Practices to Prepare for Merger and Acquisition Transactions

Prospective acquirers in merger and acquisition transactions will conduct thorough due diligence procedures to assess a target's financial performance and liabilities. A target's abandoned or unclaimed property compliance may not be high on the list of areas to evaluate, but it's an important component for the acquirer. Merger and acquisition activity is one of the most common triggers for abandoned and unclaimed property exposure. With the increase in state enforcement actions, abandoned/unclaimed property exposure can bring significant risk of penalties or fines to your organization, which may remain undiscovered until critical negotiations are conducted in the transaction.

In this session, we will discuss how AUP affects merger and acquisition activities, recent updates in AUP laws and regulations, sanctioned use of independent contingent-fee audit firms, best practices for identifying and managing sources of AUP and how to proactively correct past mistakes through AUP remediation.

Learning Objectives

Upon completion of this course, you will be able to:

  • Describe impact of AUP on merger and acquisition activities
  • Explain AUP compliance requirements and common sources of AUP
  • Discuss recent updates in AUP and how they might affect you
  • Formulate strategies for AUP remediation
Marshal Kline

Marshal KlineMarshal Kline
Marshal is a Managing Director in the National State and Local Tax Practice group at CBIZ. His practice primarily consists of successful resolution of clients' state and local tax controversy issues including examinations, voluntary disclosures, and affirmative claims across the country. These issues encompass practice areas including unclaimed property, unitary/non-unitary, business/nonbusiness, nexus, apportionment, intercompany expenses and addbacks, filing positions, and matters involving U.S. Constitutional rights and limitations. He is also involved with federal tax legislation, IRS controversies, transaction taxes, sales and use taxes, and other tax planning matters.


Contact us at You can also follow the discussion using the hashtag #CBIZMHMwebinar on Twitter.


*Attendees must be registered individually and click on periodic participation markers throughout the webinar to receive CPE credit.

For more information regarding complaint and program cancellation policies, please contact our offices at (216) 447-9000.

CPE Sponsor LogoAll webinars are produced using the LearnLive platform. LearnLive is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Archived Recording

Original Air Date:
May 24, 2017

View Recording

Additional Details

Cost: No fee required.

CPE: Eligible for 1 CPE credit in Specialized Knowledge & Applications*

Prerequisites: None

Who Should Attend? CFOs, CEOs, Tax Directors, Tax Managers, Tax VPs, General Counsel

Advanced Preparation: None

Program Level: Basic

Delivery Method: Group Internet-based

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