In the US there is significant focus by states on unclaimed property laws and regulations. These laws were based on the old escheat rules in England and can be a large source of income for the states/jurisdictions. The laws are complicated and vary in all 50 states and 4 territories (or reporting jurisdictions). These laws can create significant liabilities for companies to submit payments to any state that they have issued a payment to (employee, vendor, customer, and others). While there seems to be little guidance (so far) on the inclusion of these laws in due diligence or pre-merger investigations, it can be significant. Has anyone found themselves facing post-merger integration issues related to unclaimed property?