The Delaware Secretary of State recently finalized its estimation regulations without any substantive change to Delaware’s proposed estimation practices. The final version of these regulations, which became effective July 11, 2017, acknowledges that the state received numerous public comments criticizing the proposed regulations, including the state’s practice of extrapolating unclaimed property liability to Delaware based on all unclaimed property reported in the base period, including property that was escheatable to other states.  However, as anticipated, the Secretary of State “decided to not make [any] suggested changes”.  The Secretary of State’s finalized estimation regulations can be viewed here:  Abandoned or Unclaimed Property Voluntary Disclosure Agreement Program.