[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-165585-en":3,"doc-seo-165585-105":30,"detail-sidebar-cat-1-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":11,"category_id":12,"category_name":13,"doc_title":14,"doc_description":15,"doc_content":16,"file_id":17,"file_url":18,"file_type":19,"file_size":20,"view_count":11,"is_deleted":4,"is_public":11,"is_downloadable":11,"audit_status":11,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":15,"update_tm":28,"read_time":29},165585,1099514068365,"Aurelia","https://ap-avatar.wpscdn.com/avatar/10000253d8d9f28188e?_k=1776742907772140068",1,18,"Letters","Abandoned or Unclaimed Property Voluntary Disclosure Agreement Program SOS VDA Program Guidelines - As of September 1, 2025","Delaware Department of State guidelines explain the procedures and purpose of the SOS VDA Program, a voluntary disclosure agreement program designed to increase compliance with abandoned or unclaimed property reporting. The program is structured to be user-friendly, efficient, and predictable, and is administered with outside vendors. The document defines key terms, describes eligibility requirements and disqualifications, and summarizes benefits including penalty and interest waiver, certainty through settlement release, and defense/indemnification for good-faith claims.","State of Delaware\nDepartment of State\nAbandoned or Unclaimed Property Voluntary Disclosure Agreement Program SOS VDA Program Guidelines\nAs of September 1, 2025\nThe purpose of this document is to provide an overview and outline of the procedures related to the Secretary of State Abandoned or Unclaimed Property Voluntary Disclosure Agreement Program (hereinafter referred to as “SOS VDA Program”).\nDelaware’s overarching goal for the SOS VDA Program is to increase abandoned or unclaimed property compliance. The SOS VDA Program is structured to be user-friendly, efficient, and predictable. The SOS VDA Program is administered with the use of outside vendors. Additional information related to the SOS VDA Program can be found on the State’s website at \u0013 HYPERLINK \"http://www.vda.delaware.gov/\" \\h \u0014www.VDA.Delaware.gov.\u0015\nThe following terms are used throughout this document:\nAdministrator shall refer to the Department of State and/or its outside vendor and vendor’s assignees assisting the Department of State with a review of the SOS VDA Submission packages.\nAdvocate shall refer to a third-party service provider who represents a Holder in presenting its SOS VDA Submission to Delaware.\nDOF shall refer to the Department of Finance.\nDOS or the State shall refer to the Department of State.\nHolder shall refer to a business entity which may have property reportable to Delaware. Holder may collectively refer to a Holder and its Advocate.\nSOS VDA Period shall refer to the report years covered in the SOS VDA Agreement. The SOS VDA Period is generally 10 years plus dormancy from the year the VDA-1 is signed by the Secretary of State.\nSOS VDA Submission shall refer to the findings report presented by the Holder to the State.\nVDA shall refer to the Delaware Unclaimed Property Voluntary Disclosure Agreement.\nDelaware Department of State of Delaware SOS VDA Program Guidelines\nPage 1 of 21\nFREQUENTLY ASKED QUESTIONS\nWho is eligible to enroll in the SOS VDA Program?\nThe State of Delaware’s Abandoned or Unclaimed Property Law is found in Chapter 11, Title 12 of the Delaware Code. Under 12 Del. C. § 1173, the Secretary of State is permitted to settle abandoned or unclaimed property voluntary disclosure agreements with Holders. Subject to the exceptions noted in 12 Del. C. § 1173(e), the SOS VDA Program is available to any Holder as defined by 12 Del. C. § 1130(11) that may have possession, custody, or control of abandoned or unclaimed property that may be reportable to the State of Delaware.\nThe following Holders are not eligible to enroll in the SOS VDA Program:\nHolders currently completing a VDA with the Department of Finance, although a Holder that enrolled in the Department of Finance VDA program may transfer into the SOS VDA Program with the consent of the Secretary of State and the Secretary of Finance.\nHolders that received an examination notice from the Department of Finance after July 22, 2015.\nHolders that previously enrolled in but withdrew from the SOS VDA Program.\nHolders that have been dismissed from the SOS VDA Program by the Secretary of State for failure to work in good faith to complete the VDA.\nWhat are the benefits of the SOS VDA Program?\nAs detailed in 12 Del. C. § 1173, benefits for Holders that enroll in the SOS VDA Program include the following:\nThe SOS VDA Program was designed to be a business friendly and efficient means of coming into compliance with a company’s unclaimed property reporting obligations. Holders and the State work together to reach an agreement of the quantification methodology and the amount reported by the Holder.\nUnlike under an examination, the Holder manages the VDA process by conducting a detailed self-review of the entities and property types the Holder determines to be in scope.\nAll penalties and interest are waived by the Secretary of State for Holders completing the SOS VDA Program in good faith.\nThe SOS VDA Program provides certainty for Holders that complete the process. As part of the final settleme","cbCaipIFFKn8iAyY","https://ap.wps.com/l/cbCaipIFFKn8iAyY","docx",82895,25,"English","en",105,"# Frequently Asked Questions\n## Who is eligible to enroll in the SOS VDA Program?\n## What are the benefits of the SOS VDA Program?\n## Why enroll in the SOS VDA Program?\n## What are examples of Abandoned or Unclaimed Property?","[{\"question\":\"Who is eligible to enroll in the SOS VDA Program in Delaware?\",\"answer\":\"Any Holder as defined by 12 Del. C. § 1130(11) may enroll if it possesses, holds, or controls abandoned or unclaimed property potentially reportable to Delaware, subject to exceptions in 12 Del. C. § 1173(e). The document also lists specific Holders that are not eligible, such as those completing a VDA with the Department of Finance or those dismissed for lack of good faith.\"},{\"question\":\"What benefits do Holders receive by completing the SOS VDA Program in good faith?\",\"answer\":\"The program waives all penalties and interest for good-faith completion and allows Holders to manage the process through a detailed self-review of in-scope entities and property types. As part of final settlement, Delaware releases Holders from claims and defends and indemnifies them for other states’ or persons’ good-faith claims related to reviewed and remitted property.\"},{\"question\":\"Why would a Holder enroll in the SOS VDA Program?\",\"answer\":\"Common reasons include having never reported to Delaware, inadvertently omitting property in prior filings, wanting to review books and records for missed reportable property, acquiring liability through a merger or acquisition, correcting lapses or incomplete annual reporting, holding property as a trust or other entity, or proactively avoiding an examination.\"}]","Abandoned or Unclaimed Property Voluntary Disclosure Agreement Program SOS VDA Program Guidelines - As of September 1, 2025 | DOCX",1788173817,9,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":14,"keywords":34,"description":15,"schema_data":35,"social_meta":87,"head_meta":89,"extra_data":91,"updated_unix":28},"abandoned-or-unclaimed-property-voluntary-disclosure-agreement-program-sos-vda-program-guidelines-as-of-september-1-2025","",{"@graph":36,"@context":86},[37,54,69],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,51],{"item":41,"name":42,"@type":43,"position":11},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/template/","Template",2,{"item":49,"name":13,"@type":43,"position":50},"https://docshare.wps.com/template/letters/",3,{"item":52,"name":14,"@type":43,"position":53},"https://docshare.wps.com/template/abandoned-or-unclaimed-property-voluntary-disclosure-agreement-program-sos-vda-program-guidelines-as-of-september-1-2025/165585/",4,{"url":52,"name":14,"@type":55,"author":56,"headline":14,"publisher":58,"fileFormat":61,"inLanguage":23,"description":15,"dateModified":62,"datePublished":63,"encodingFormat":61,"isAccessibleForFree":64,"interactionStatistic":65},"DigitalDocument",{"name":9,"@type":57},"Person",{"url":41,"name":59,"@type":60},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-01","2026-08-31",true,{"@type":66,"interactionType":67,"userInteractionCount":11},"InteractionCounter",{"@type":68},"ViewAction",{"@type":70,"mainEntity":71},"FAQPage",[72,78,82],{"name":73,"@type":74,"acceptedAnswer":75},"Who is eligible to enroll in the SOS VDA Program in Delaware?","Question",{"text":76,"@type":77},"Any Holder as defined by 12 Del. C. § 1130(11) may enroll if it possesses, holds, or controls abandoned or unclaimed property potentially reportable to Delaware, subject to exceptions in 12 Del. C. § 1173(e). The document also lists specific Holders that are not eligible, such as those completing a VDA with the Department of Finance or those dismissed for lack of good faith.","Answer",{"name":79,"@type":74,"acceptedAnswer":80},"What benefits do Holders receive by completing the SOS VDA Program in good faith?",{"text":81,"@type":77},"The program waives all penalties and interest for good-faith completion and allows Holders to manage the process through a detailed self-review of in-scope entities and property types. As part of final settlement, Delaware releases Holders from claims and defends and indemnifies them for other states’ or persons’ good-faith claims related to reviewed and remitted property.",{"name":83,"@type":74,"acceptedAnswer":84},"Why would a Holder enroll in the SOS VDA Program?",{"text":85,"@type":77},"Common reasons include having never reported to Delaware, inadvertently omitting property in prior filings, wanting to review books and records for missed reportable property, acquiring liability through a merger or acquisition, correcting lapses or incomplete annual reporting, holding property as a trust or other entity, or proactively avoiding an examination.","https://schema.org",{"og:url":52,"og:type":88,"og:title":14,"og:site_name":59,"og:description":15},"article",{"robots":90,"canonical":52},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":93},[94,99,104,109,114,119,124,127,132],{"id":95,"doc_module":11,"doc_module_name":46,"category_name":96,"show_sort_weight":97,"slug":98},11,"Presentations",90,"presentations",{"id":100,"doc_module":11,"doc_module_name":46,"category_name":101,"show_sort_weight":102,"slug":103},12,"Resumes",80,"resumes",{"id":105,"doc_module":11,"doc_module_name":46,"category_name":106,"show_sort_weight":107,"slug":108},14,"Invoices",70,"invoices",{"id":110,"doc_module":11,"doc_module_name":46,"category_name":111,"show_sort_weight":112,"slug":113},15,"Posters",60,"posters",{"id":115,"doc_module":11,"doc_module_name":46,"category_name":116,"show_sort_weight":117,"slug":118},16,"Social Media",50,"social-media",{"id":120,"doc_module":11,"doc_module_name":46,"category_name":121,"show_sort_weight":122,"slug":123},17,"Forms",40,"forms",{"id":12,"doc_module":11,"doc_module_name":46,"category_name":13,"show_sort_weight":125,"slug":126},30,"letters",{"id":128,"doc_module":11,"doc_module_name":46,"category_name":129,"show_sort_weight":130,"slug":131},21,"Paper Templates",5,"papers-templates",{"id":133,"doc_module":11,"doc_module_name":46,"category_name":134,"show_sort_weight":4,"slug":135},158,"General","general-158"]