Delaware Code

12 Del. C. § 1177 (2026)

Report to person whose records were examined [For application of this section, see 83 Del. Laws, c. 59, § 25]

✓ current as of May 2026

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At the conclusion of an examination under § 1171 of this title, the State Escheator shall provide to a person whose records were examined a complete and unredacted statement of findings, which must identify in detail all of the following:

(1) The property types reviewed.

(2) The methodology of any estimation technique, extrapolation, or statistical sampling method used in conducting the examination.

(3) The calculation showing the value of property determined to be due.

(4) The findings of the person conducting the examination.

81 Del. Laws, c. 1, § 2; 83 Del. Laws, c. 59, § 18;

Notes of Decisions

Cited in 1 case, 2017–2017 · leading case: State of Delaware v. Card Compliant, LLC (Del. Super. Ct. 2017).

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State of Delaware v. Card Compliant, LLC (Del. Super. Ct. 2017). · cites it 2× “) (Disclosure & Notice of Intent to Voluntarin Comply with Abandoned Property Law Pursuant to 12 Del. C. § 1177 (Form VDA-l), Dec. 21, 2012 [hereinafter “Ruth’s VDA”]).”

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