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Unclaimed property

Navigate the complexities of unclaimed property laws and regulations. Team up with the KPMG National Unclaimed Property practice.

Unclaimed property
Identify and mitigate risks

Frequent legislative changes, administrative reinterpretations, and audit and enforcement activity create complex challenges for companies. KPMG LLP (KPMG) works with clients to develop strategies to mitigate these risks and respond to state correspondence, including voluntary disclosure letters and audit notices.

Recover your assets

State and local jurisdictions hold billions of dollars of unclaimed funds. We help you recover funds owed to you and bring added value to your organization.

Comply with confidence

Dedicated KPMG professionals have deep knowledge, unique experience, powerful technology, and prior experiences with many state administrators. We leverage these resources to support your compliance efforts and initiatives.

Rethinking the status quo

KPMG has dedicated unclaimed property professionals to help organizations across a broad array of industries resolve known and unknown unclaimed property risks and recover their property. Motivated by results, our teams bring leading technology, the full weight of our resources, and innovative thinking to each of your engagements, helping ensure a positive client experience. Our diverse backgrounds and extensive team collaboration bring multidimensional insights to each engagement. We work hard to be a long-term, trusted adviser on your unclaimed property issues.

KPMG builds its unclaimed property services on three pillars to help customers work through complex regulations and compliance requirements.

First, our unclaimed property team meets with each client to customize the approach that suits their industry and location. Second, we create a compliance solution that meets increasingly strict requirements. Finally, our team develops a new process or updates the existing process for a successful unclaimed property effort.



We offer clients a broad range of consulting services to help address the multitude of unclaimed property issues that can arise. This includes support through all aspects of audit and voluntary disclosure agreement reviews, including in your state of incorporation. We also collaborate to develop policies and procedures that address your industry, internal resources, and business needs. When past-due exposures are identified, we develop penalty and interest abatement strategies. We support merger and acquisition due diligence efforts to track legislative developments and our consulting services support most client unclaimed property initiatives.



Legislative changes, administrative reinterpretations, and enforcement activity require companies to take a proactive approach to assuring compliance. KPMG provides leading compliance services that leverage a multitude of technology and automation capabilities. These include supporting data collection, eligibility analyses, due diligence production, tracking, and state report generation and filing. The KPMG electronic due diligence response portal increases response rates and facilitates a more streamlined compliance process. Clients have dashboards, visualizations, and custom reports that provide vital insights on this critical compliance function.


Asset recovery

State and local jurisdictions hold billions of dollars of funds that can be recovered by clients. Our asset-recovery services can help clients increase the value of their unclaimed property programs. We can help monitor for potential funds, prepare claim packages, and assist on submissions through payment. The KPMG proprietary asset-recovery database includes items and data elements (such as dollar value) not otherwise publicly identified, increasing the effectiveness of your asset-recovery program.

Working with KPMG

One-firm support

One-firm support

We bring the full weight of KPMG to each unclaimed property engagement. This means that in addition to members of our National Unclaimed Property practice, we also access our extensive technology, Advisory, and Audit colleagues to serve you if needed. Our industry experience, technology, and in-depth knowledge help our clients recover property.

Industry experience

Industry experience

Our dedicated professionals work with organizations from a broad range of industries, giving them unique insights on issues that may arise. This includes experience with companies in technology, the internet, oil and gas companies, financial services, insurance, retail, and manufacturing spaces.



By leveraging the deep KPMG bench of technology professionals, we assist clients with data extractions, normalizing and aggregating data to facilitate analysis, streamlining compliance, and consulting. We help reduce the number of manual tasks needed for unclaimed property projects.

In-depth knowledge of requirements and processes

In-depth knowledge of requirements and processes

Our professionals bring their up-to-the-minute knowledge of state jurisdictional requirements and industry leading practices that provide distinct insights for each engagement.

More information about our offerings

A proprietary database underpins our recovery services

Our professionals are familiar with state requirements, so they can expedite the recovery process and avoid common pitfalls. KPMG can access a database of available funds that companies may claim, including items and data elements not publicly available, allowing us to potentially maximize recoveries.

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Audit-related support

States have increased enforcement efforts in recent years. There are long look-back periods and broad scoping by state auditors that make unclaimed property efforts a significant undertaking with substantial risks. KPMG has more than 20 years of experience helping companies reduce their audit risk, navigate the audit process, and mitigate audit findings.

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VDAs help companies meet compliance rules

Many states offer formal or informal voluntary disclosure agreement (VDA) programs. They give companies the opportunity to resolve compliance gaps with significant benefits, including limiting look-back periods, mitigating waivers penalties and interest, and avoiding unwelcome audits. KPMG helps you quantify unclaimed property exposures and navigate the VDA process.

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KPMG compliance services help minimize risk

Legislative and regulatory changes and increased state audits heighten the need for companies to file accurate and complete unclaimed property reports. KPMG compliance services can help you minimize the risks of noncompliance while keeping you engaged and informed throughout the process.

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KPMG TRAIN: data access, security, insights

The KPMG Tax Research and Information Network (TRAIN) uses customized automation to support unclaimed property applications.
Three key features:

  • Safely share data outside your company
  • Link directly to client source systems to reduce errors
  • Provide customized reports and functionality

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Dive into our thinking:


We consider patient credit balances, refund payables, and unique data security concerns in our service offerings to healthcare companies.

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Oil and gas

We incorporate unique challenges with suspense account coding and state current-to-pay requirements in our advice and deliverables to energy firms.

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Banking and financial services

Clients in this industry are particularly impacted by a seemingly endless barrage of legislative changes and regulatory reforms. We leverage our knowledge of the specific issues impacting the state reporting of customer accounts (such as IRAs, UGMA/UTMA, CDs) and securities in every engagement.

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Unclaimed property developments and trends

Get updates on recent legislation and litigation compliance efforts, new rounds of voluntary disclosure agreement invitation letters, and the latest statutory and regulatory changes.

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