DOCSLIB.ORG

Unclaimed Property Compliance What You Need to Know

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Unclaimed Property Compliance What You Need to Know UNCLAIMED PROPERTY COMPLIANCE WHAT YOU NEED TO KNOW July 20, 2021 BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. With You Today ANGIE GEBERT KHRYSTYNA BURKUN JAMES MANN ANDRES MACELLARO National Unclaimed Property Unclaimed Property State & Local Tax Services, Unclaimed Property Compliance Leader & State & Local Tax Services Unclaimed Property State & Local Tax Services Managing Director Experienced Associate Manager Escheat Manager 312-233-1848 312-233-1817 312-730-1274 212-885-8000 [email protected] [email protected] [email protected] [email protected] 2 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Compliance Essentials Compliance Best Practices Unclaimed Property Trends State Outreach Agenda State Compliance Updates New Delaware Senate Bill Litigation Update Conclusion/Q&A 3 UNCLAIMED PROPERTY COMPLIANCE WEBINAR COMPLIANCE ESSENTIALS 4 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Unclaimed Property Essentials COMMON TYPES OF UNCLAIMED PROPERTY: Uncashed payroll or commission checks Uncashed payable / vendor checks Gift certificates / gift cards Customer merchandise credits, layaways, deposits, refunds or SOURCING RULES: rebates First, to the state of the Overpayments / unidentified remittances rightful owner’s last known Suspense accounts address, if known, or Unused/outstanding benefits (non-ERISA) Second, to the state of the Miscellaneous income/bad debt expense accounts holder’s incorporation (commercial domicile for unincorporated entities). 5 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Unclaimed Property Essentials REPORTING DEADLINE Varies by Industry Most fall into two filing seasons – Spring/Summer and Fall DORMANCY PERIOD Varies by property type and state Need to understand when the dormancy period starts (i.e. – date of creation vs. last activity date) DUE DILIGENCE Each state has a specific dollar threshold Must meet certain state guidelines with timing of mailing and language EXEMPTIONS Deferral vs. Exemption Deminimus or Administrative Deduction 6 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Sample Escheat Compliance Timeline Company Due diligence response to letters sent and Prepare UP reports Reports to data request responses tracked Reissue checks & check request states See the Sept 1 – following May 15 June 30 Sept 15 Oct 15 FALL sample COMPLIANCE June 1 July 1 – August Sept 16 – Oct 20 timeline for August 15 30 Oct 7 Fall and Data Validate Prepare Reports and Spring filings. Request data and ID reconciliation checks This timeline exemptions processed can be Compile modified Review Spring DDL Prepare UP reports & Reports and Reports to Data Set Responses check request checks processed states accordingly to Dec 1 – Feb 1 – meet a Dec 31 Feb 15 Feb 28 SPRING Company’s COMPLIANCE Nov 1- Jan 1 – Feb 20 March 1 needs. Nov 30 Jan 31 – July 1 Due Prepare Reissue Diligence reconciliation checks 7 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Other Compliance Trends – Online Filing NOTES: ALASKA: New Online Filing Portal coming July 2021 NEVADA: Payment must be made electronically-ACH Debit or fee assessed NORTH DAKOTA: Negative Reports only required OKLAHOMA: Signed cover sheet still required OREGON: New Government Agency Handling Unclaimed Property TENNESSEE; Payment must be made electronically VIRGINIA: Signed cover sheet still required WASHINGTON: Introduced New Online Portal for Fall 2021 Payment must be made electronically or 5% penalty 8 UNCLAIMED PROPERTY COMPLIANCE WEBINAR COMPLIANCE BEST PRACTICES 9 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Compliance Best Practices UP Liability Written Policy Monthly Early Deminimus Account & Procedures Recon Process Reach Out Amounts Role Acquisitions & Centralized Record Annual Assignments Divestitures Repository Retention Compliance Policy Process 10 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Top Common Compliance Mistakes Using the wrong time period for reporting – Includes too many items in a report or does not capture all the required reportable items for a given report cycle Using the wrong property type code – Using the incorrect property type code could lead to incorrect reporting of property due to different dormancy periods being used for different property type codes • It could also lead to the misapplication of the available exemptions Not realizing that foreign addressed items needs to be included in reporting and should be escheated to the state of incorporation Holders not taking advantage of exemptions or deductions Holders not realizing that not all states utilize a fall report deadline and that about 1/5 of the states use a different report deadline than Oct 31/Nov 1. 11 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Common Reasons States Reject Annual Reports Certain states require specific information to be included on their annual reports or be submitted in a certain format or they will reject the reports. The following are some examples: California and Florida both require Social Security Numbers be provided for payroll property included on their annual reports Tennessee requires that the NAICS code be included in their upload file for it to be accepted Tennessee, Washington, District of Columbia and Delaware are a few examples of states that will only accept reports that are uploaded to their respective state portals Certain states such as Texas, Arkansas and Oklahoma require well name, well number and well location be included for mineral royalties Several States will Reject a Report if Payment is not made electronically such as Alabama, Nevada, and Tennessee. California will reject their reports for sending payment with the Notice Report or adding new property to the Remit Report. 12 UNCLAIMED PROPERTY COMPLIANCE WEBINAR UNCLAIMED PROPERTY TRENDS 13 UNCLAIMED PROPERTY COMPLIANCE WEBINAR UNCLAIMED PROPERTY TRENDS State Outreach 14 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Compliance Review Trend STATES DOING REVIEWS: COMMON REQUESTS MADE DURING THESE REVIEWS: Written policy and procedures Expectations of certain property types Delaware California Florida Deminimus policy Filing history for all entities, including acquisitions/divestitures Handling of outstanding checks on closed bank accounts Virginia Washington DC 15 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Direct Outreach Trends Delaware SB No. 104 and the recent litigation in the unclaimed property space point toward continued enforcement efforts by Delaware through its audit and VDA programs. More states are now adopting a similar approach to Delaware and BDO has seen an uptick in audits and direct outreach from states, including MA, TX, MI, FL, IL, MN, UT, and NY. States are utilizing new available software and techniques to review their records and determine companies that may not be complying. For the annual online filings, over half of the states utilize a portal developed and maintained by Kelmar. Companies receiving self-audit notices, voluntary/amnesty program invitations, and questionnaires must ensure to address these items in a timely matter in order to avoid an audit, which can be quite burdensome and costly. 16 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Self Audit Outreach Example - MA The Commonwealth of Massachusetts began a new unclaimed property program around April 1, 2021, to identify noncompliant companies that are incorporated, have locations or carry business permits in the state. Companies that have failed to file unclaimed property reports regularly or have filed incomplete reports with the state may be contacted by a third-party company notifying them that they must conduct a self-audit. Companies that receive a notice of noncompliance will be expected to conduct a self-review for all property owed to the state for the last six report years (nine transaction years), due Nov 1, 2021. A third-party audit firm is assisting the state with the self- audit program. 17 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Self Audit Outreach Example - NY The New York State Comptroller’s Office of Unclaimed Funds (OUF) contacts companies through a series of notices to participate in the state’s Voluntary Compliance Program (VCP). The letters inform holders, based on a record of non- compliance and business activity, that the state offers a VCP program that may allow them to self-report unclaimed property with a waiver against interest and penalties. Failure to respond to this letter could result in: • Further inquiry or audit, or • Lack of future admittance into the program. If your organization has received an unclaimed property notice or letter, it is important to act quickly. 18 UNCLAIMED PROPERTY COMPLIANCE WEBINAR Self Audit Outreach Example - IL At the beginning of July, the Office of the Illinois State Treasurer begun sending “Unclaimed Property Compliance and Reporting Outreach” letters to companies in the state that may be noncompliant with their unclaimed property reporting. The recipient’s company, its subsidiaries and related entities have an obligation to report and remit property to achieve full compliance with the Illinois Revised Uniform Unclaimed Property Act. Any company that receives a notice from the state or its third-party audit firm will be expected to conduct a self-review. The self-review should cover the last 10 report years including past due unclaimed property as of December 31, 2020. Main issues: • Per the letter, it only gives 4 months to complete the review and file a report. Waiting to hear if extensions
Load more

Recommended publications
  • Missouri State Treasurer Unclaimed Property Division
    Missouri State Treasurer Unclaimed Property Division Allyn unlearns her stabilities trustworthily, self-revealing and riming. Credal and invariable Tyrone girding well-timed and bay his mimeographs slanderously and early. Infertile Halvard overhaul some ablators after dejected Sayres windlass pulingly. The pursue claim that state division of employment security and social media, you searched through state treasurer shall determine if you can be made payable to snare a limit under Unclaimed by missouri treasurer may be added. All agree have to aircraft is garbage a fee upfront or writing your personal information and butter money is yours. Louis Circuit Judge John Calhoun to Judges Thomas Grady, diamond rings, or if the Holder is a successor to other entities who previously held the property for the owner. There free legal consumer advocates say this coming monday night in unclaimed property division does not have money in unclaimed money in an unknown or business practice. State Fair outreach and education through such events as the Colorado State Fair Searching Online typically. Those individuals who file a bold claim or request more information about donating their Unclaimed Property so they return any initial claim documents. Million in other unclaimed property this year. The purpose of unclaimed property laws is to ensure the protection of abandoned property until the rightful owner is located. Unclaimed funds listed next to continue searching online database via email claims process for example, including policy proceeds from our investigative unit alfred e smith emailed potential victims to. Missouri Missouri State Treasurer Unclaimed Property. Asset owed to an individual or business best in the form of uncashed checks, seal it and mail it.
    [Show full text]
  • Agenda-Regular Meeting Goddard City Council 118 North Main Goddard, Kansas March 1, 2021, 7:00 P.M
    AGENDA-REGULAR MEETING GODDARD CITY COUNCIL 118 NORTH MAIN GODDARD, KANSAS MARCH 1, 2021, 7:00 P.M. A) CALL TO ORDER B) PLEDGE OF ALLEGIANCE AND INVOCATION C) APPROVAL OF THE AGENDA D) CITIZEN COMMENTS E) APPOINTMENTS, PROCLAMATIONS, RECOGNITIONS, & NOMINATIONS F) CONSENT AGENDA: Items on the Consent Agenda are considered by staff to be routine business items. Approval of the items may be made by a single motion, seconded, and a majority vote with no separate discussion of any item listed. Should a member of the Governing Body desire to discuss any item, the item will be removed from the Consent Agenda and considered separately. 1. Approval of Minutes a. Regular Meeting – February 16, 2021 2. Accounts Payable a. February 17, 2021 for $208,801.02 b. February 23, 2021 for $80,640.87 G) UNFINISHED BUSINESS 1. Receive & File Update on the Status of 1529 Summerwood Code Violation Mitigation H) NEW BUSINESS 1. Resolution for Series 2021-1 Temp Note Sale for Improvements to Rustic Creek Addition 2. Ordinance for Series 2021-1 GO Bond -- Utility Debt Refinance Authorization & Covenants Ordinance 3. Resolution for Series 2021-1 GO Bond – Authoring the Sale, Delivery, Form & Details 4. Award Annual Mowing Contract to Cantrell Cutting Company, Inc. 5. Authorize 2021 Fleet Purchase for the Goddard Police Department I) CITY ADMINISTRATOR’S REPORT J) GOVERNING BODY COMMENTS K) EXECUTIVE SESSION: Non-Elected Personnel to protect the privacy of the employee [K.S.A 75-4319 (b) (1)] L) ADJOURNMENT Next Assigned Numbers for: Charter Ordinance No 16 Ordinance No. 865 Resolution 21-12 NOTICE: SUBJECT TO REVISIONS It is possible that sometime between 6:30 and 7:00 pm immediately prior to this meeting, during breaks, and directly after the meeting, a majority of the Governing Body may be present in the council chambers or lobby of City Hall.
    [Show full text]
  • 2005 Legislative Agenda Announced by Kansas State Treasurer Lynn
    Kansas State Treasurer Website - Press Releases NOV DEC MAR Close 4 captures 14 Help 14 Dec 05 - 11 May 08 2004 2005 2008 Text Only Site Press Releases Path: Home>Press Wednesday, Dec 14, 2005 Topeka, KS Time: 3:30pm kansasstatetreasurer.com FOR IMMEDIATE RELEASE For more information, call: Jan. 4, 2005 Jenalea H Linn, Spokesperson 785/296-3342(Office) 785/270-3528(Pager) [email protected] 2005 Legislative Agenda Announced by Kansas State Treasurer Lynn Jenkins, CPA Proposal from the Treasurer's Office will Pay Kansans Interest on some Unclaimed Property and Continue to Save the State General Fund more than $1.5 million (TOPEKA) - Today, Kansas State Treasurer Lynn Jenkins, CPA, announced her legislative agenda for the 2005 session. The Treasurer's office will focus on issues in its Unclaimed Property and Cash Management divisions. "Each year my office attempts to balance the demands of the state budget with the needs of Kansans," Treasurer Jenkins said. "Our 2005 legislative package proposes to return unclaimed property to Kansans including interest, if applicable, and continue to save more than $1.5 million in state general fund dollars." In Interest of Kansans: In an effort to return all Unclaimed Property to Kansans, a bill will be introduced to the legislature that will allow the Kansas State Treasurer's office to pay owners or their heirs earnings on interest-bearing accounts. Currently, the state takes the interest accrued from all property that is turned over to the Treasurer's office. "Citizens of Kansas who have property with my office deserve to receive the full dollar value and, if applicable, interest when the property or cash is claimed," Treasurer Jenkins said.
    [Show full text]
  • State Offices, Agencies, Boards, Councils, and Commissions
    2020 Kansas Directory Office of the Secretary of State State Offices, Agencies, Boards, Councils, and Commissions Enacting authority for state offices, agencies, boards, councils, and commissions is indicated by citations from the Kansas Statutes Annotated, federal law or other applicable notations. Addresses, phone numbers, and websites for agencies are listed when applicable; mailing addresses of board or commission members are listed individually, if available and if applicable. The following listings were updated as of May 22, 2020. In some instances, members of boards or commissions are listed with term expiration dates prior to that date. Such listings indicate that as of May 22, 2020, no new appointments had been made and the listed members were eligible to continue serving in their positions until replaced or reappointed for another term. If you are aware of any corrections or updates, please email lara. [email protected]. A B C D E F G H I J K L M N O-P Q-R S T U V W-Z 911 Coordinating Council, Kansas c/o Nonprofit Solutions, Inc., PO Box 842, Emporia 66801 844-271-5301 www.kansas911.org (K.S.A. 12-5364) Council Members Abstracters’ Board of Examiners 521 S. Main St., Box 549, Hugoton 67951 620-544-2311 (K.S.A. 74-3901) Appointed by the Governor Term expires Roger Hannaford, 2 Fairway Dr., Marion 66861 June 30, 2020 Jill Reynard, 8701 Walnut Creek Rd., Riley 66531 June 30, 2021 Jerilyn Stull, 3077 CR 150, McCracken 67556 June 30, 2019 Glen R. McQueen, Executive Secretary • 1 • 2020 Kansas Directory Accountancy, State Board of Suite 556, Landon State Office Building, 900 SW Jackson, Topeka 66612-1239 785-296-2162 [email protected] www.ksboa.org (K.S.A.
    [Show full text]
  • Download File (PDF)
    NAST Morning Brief: State News Edition -::::=. NATIONAL ASSOCIATION OF -::::=. STATE TREASURERS Friday, November 30th, 2018 Round Up IN THIS BRIEFING NASTNews - Featured Article - State News Roundup - Top Tweet NAST News WEBINARNEXT WEEK: The Death Master File - Understanding Its Role In Identifying Unclaimed Property The NAUP A Education Committee along with NAST is pleased to present the followinginformation fromknowledgeable members to be shared forthe benefitof the association membership. The Death Master File is a comprehensive fileof individual deaths that is compiled by the United States Social Security Administration and distributed by the National Technical InformationService. In recent years, the DMF has become increasingly accepted as a valuable tool that can be used to help identify 1/5 unclaimed property. Learn about what the DMF is, what changes have been made to it over the past several years, how it can be used to identifyunclaimed property, and what recent unclaimed property legislation, both proposed and enacted, has had to say about it. Tune in next Thursday at 2:00pm ET. Register here. SIGN UP: Registration for the 2019 Legislative Conference is NOW OPEN, Early Bird Rate Available! We are pleased to announce that registration forNAST's 2019 Legislative Conferenceis now open! The conferencewill be held at the historic Mayflower Hotel in Washington, D.C. The conferencewill begin on Sunday, February 10th and run through February 12th. For the firsttime ever, NAST willbe offering early bird registration rates which will be available until January 7th. Additionally, NAST will be offeringa Live Stream of the three sessions on Monday morning. Please go here to learn more and register forNAST's 2019 Legislative Conference! 2019 Conference Sponsorship Opportunities! For the firsttime, NAST is offeringconference sponsorship opportunities through our new database and they can be purchased online.
    [Show full text]
  • Dear Chairman Longbine and Members of the Committee
    _____________________________________________________________________________________ Date: January 19, 2021 To: Senate Committee on Financial Institutions Senator Jeff Longbine, Chairman From: Alex Orel, Senior Vice President – Government Relations Kansas Bankers Association Re: Support for Senate Bill 15 Dear Chairman Longbine and Members of the Committee: I am Alex Orel appearing on behalf of the Kansas Bankers Association (KBA), organized in 1887 and whose membership includes 98% of the 220 banks and savings & loans headquartered in Kansas. Our membership also includes 19 out-of-state commercial banks operating in Kansas. The Kansas banking industry employs more than 22,000 Kansans that provide financial services in every county across the state. Our organizational mission statement is: "Together, we support our member banks and bankers with leadership, advocacy, and education to benefit the communities and customers they serve." Thank you for the opportunity to testify today in support of SB 15. We appreciate this committee and the legislature taking a close look at long term solutions to address the economic impact caused by the COVID-19. We respectfully request that the Kansas legislature favorably consider SB 15, which will provide low-cost credit to ag producers and rural housing and create an economic recovery linked deposit loan program for small businesses, including farmers and ranchers, financially affected by the pandemic. As the Kansas Legislature has considered solutions to address the economic impact of COVID- 19, our
    [Show full text]
  • Kansas Treasurer Unclaimed Property
    Kansas Treasurer Unclaimed Property Influenzal Kelwin usually preachify some advertiser or professionalize clinically. Tricuspidate Ansell sows his classically.creepiness rubbed anomalously. Would-be Preston legitimatising, his Emmeline torpedos demilitarising Monday will stay there may be abandoned property in a staff works hard to give back from the entire united states? There may log in kansas city hall to get lost resources, and run as always check official document known address styling issues money. Savings program typically unclaimed property belonging to kansas treasurer; will ask you may be a letter urging congress pushes a kansas treasurer unclaimed property is separated into whether its rightful recipient to? But only way of kansas treasurer acquires millions of kansas mail to our big list is unclaimed property to a husband to be prompted to? Political science from the company, and a grant of ks state budgets are just hit save, you do not include uncollected paychecks, or intangible property recovery if relations between when the kansas treasurer unclaimed property. An amazon associate i have unclaimed if the kansas treasurer unclaimed property experts to the kansas locate the probate process does your beneficiary? Other unclaimed property and kansas treasurer lynn rogers for helping return property, dangerously cold wind chills expected opening series h and kansas treasurer unclaimed property for wibw at the public accounts. The kansas that because the kansas treasurer unclaimed property? Start the kansas businesses and kansas treasurer unclaimed property. For unclaimed funds on this process for kansas treasurer, or to retrieve their collaboration and kansas treasurer unclaimed property is securities law requires writers to anyone besides ks.
    [Show full text]
  • Notice of General Election November 6, 2018
    NOTICE OF GENERAL ELECTION NOVEMBER 6, 2018 CANDIDATES AND QUESTIONS TO BE VOTED FOR AT THE GENERAL ELECTION, STATE OF KANSAS, MORTON COUNTY, KANSAS, TO WHOM IT MAY CONCERN: I, Gina Castillo, Morton County Elections Officer, do hereby certify that in accordance with KSA 25-209, the following named persons for respective offices and parties as indicated below are entitled to a place on the official ballot as designated by law at the General Election to be held on November 6, 2018, 7:00 a.m to 7:00 p.m. at the regular voting places in Morton County: Elkhart Wards 1,2,3; Jones Township; Cimarron Township; Taloga Township; Westola Township; Richfield City/West;(Morton County Courthouse); Rolla City/Township; Richfield East; (Rolla Community Center). NATIONAL OFFICE United States House of Representatives- District One Republican: Roger Marshall Great Bend Democrat: Alan LaPolice Clyde STATE OFFICES Kansas State Governor/Lt. Governor Republican: Kris Kobach/Wink Hartman Lecompton-Rose Hill Democrat: Laura Kelly/Lynn Rogers Topeka-Wichita Libertarian: Jeff Caldwell/Mary Gerlt Leawood-Kansas City Independent: Rick Kloos/Nathaniel Kloos Berryton-Berryton Independent: Greg Orman/John Doll Fairway-Garden City Kansas Secretary of State Republican: Scott Schwab Olathe Democrat: Brian “BAM” McClendon Lawrence Libertarian Rob Hodgkinson Stilwell Kansas Attorney General Republican: Derek Schmidt Independence Democrat: Sarah G. Swain Lawrence Kansas State Treasurer Republican: Jake LaTurner Topeka Democrat: Marci Francisco Lawrence Kansas Commission of
    [Show full text]
  • Criminal State of Kansas Vs
    SALUTE THE HOLTON INSIDE HOLTON, KANSAS Super Hometown of Football David & Lori Pick’em! Stallbaumer See page 8. Holton Recorder subscribers for 38 years. RECORDERServing the Jackson County Community for 153 years Volume 153, Issue 7 HOLTON, KANSAS • Monday, January 27, 2020 12 Pages $1.00 Super Football Pick’Em Contest is under way! The Kansas City Chiefs are be placed into a hat and a win­ headed to Super Bowl LIV and ning name will be drawn from The Holton Recorder is upping those entries. the excitement by giving away Entry forms are available on a free 40­inch flat­screen televi­ page 8 in today’s edition of The sion to whoever correctly pre­ Holton Recorder and at each of dicts the score of the game. the 26 participating business The Holton Recorder, along locations. To participate in the with 25 area businesses, is again contest, fill out the entry form at sponsoring a Super Football each participating location when Pick’em Contest. A 40­inch HD you visit. A different score can Smart TV will be given away be predicted at each business. to the person who correctly There is a limit of one entry predicts, or predicts closest to, per person at each business lo­ the final score of Sunday’s big cation. More than one entry at game. a business will disqualify you The Chiefs will play the San in that business. No purchase is Francisco 49ers for the 2019­ required to participate. 20 National Football League Entry forms can be found and championship in Super Bowl submitted at Cecil K’s Home­ Friday morning saw Chris Koger of Koger Variety shoveling snow from the sidewalk in front of his business on the LIV on Sunday, Feb.
    [Show full text]
  • Case 17-12441 Doc 1 Filed 11/15/17 Page 1 Of
    Case 17-12441 Doc 1 Filed 11/15/17 Page 1 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 2 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 3 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 4 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 5 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 6 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 7 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 8 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 9 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 10 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 11 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 12 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 13 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 14 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 15 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 16 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 17 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 18 of 502 Case 17-12441 Doc 1 Filed 11/15/17 Page 19 of 502 1 CYCLE CENTER H/D 1-ELEVEN INDUSTRIES 100 PERCENT 107 YEARICKS BLVD 3384 WHITE CAP DR 9630 AERO DR CENTRE HALL PA 16828 LAKE HAVASU CITY AZ 86406 SAN DIEGO CA 92123 100% SPPEDLAB LLC 120 INDUSTRIES 1520 MOTORSPORTS 9630 AERO DR GERALD DUFF 1520 L AVE SAN DIEGO CA 92123 30465 REMINGTON RD CAYCE SC 29033 CASTAIC CA 91384 1ST AMERICAN FIRE PROTECTION 1ST AYD CO 2 CLEAN P O BOX 2123 1325 GATEWAY DR PO BOX 161 MANSFIELD TX 76063-2123 ELGIN IN 60123 HEISSON WA 98622 2 WHEELS HEAVENLLC 2 X MOTORSPORTS 241 PRAXAIR DISTRIBUTION INC 2555 N FORSYTH RD STE A 1059 S COUNTRY CLUB DRRIVE DEPT LA 21511 ORLANDO FL 32807 MESA AZ
    [Show full text]
  • Registrants of the 32Nd Annual Wichita Area Economic Outlook Conference Thursday, October 6, 2011 ~ Century II Convention Hall
    Registrants of the 32nd Annual Wichita Area Economic Outlook Conference Thursday, October 6, 2011 ~ Century II Convention Hall FIRST LAST POSITION COMPANY CITY LeAnn Adams Appraiser Grubb & Ellis|Martens Commercial Group Wichita Steve Adams Real Estate Appraisal INTRUST Bank, N.A. Wichita Michelle Adams Visual Fusion Wichita Susan Addington Manager of Community Relations Koch Companies Public Sector Wichita Joan Adkisson Assistant to the Dean Wichita State University Wichita Muz Adnan Center for International Business Advancemenet Wichita State University Wichita Larry Aginar Senior Vice President Southwest National Bank Wichita Stan Ahlerich Executive Director, Governor's Economic Council Kansas Department of Commerce Topeka Suzie Ahlstrand Vice President of Community Advancement Wichita Metro Chamber of Commerce Wichita Tom Aldag Director of Research & Development Wichita State University Wichita David Alfaro Executive Director Butler County Economic Development El Dorado Tammy Allen Vice President, Marketing & Communications Allen, Gibbs & Houlik, L.C. Wichita Paul Allen Chief Executive Allen, Gibbs & Houlik, L.C. Wichita Dave Allen Manager D.J. Roofing Supply Park City Debi Allison VP Commercial Lending INTRUST Bank, N.A. Wichita Rob Allison President/CEO Wichita Community Foundation Wichita Chris Anderson Wichita President Central Bank and Trust Co. Wichita Andrew Anderson Director, US Commercial Service of Wichita U.S. Department of Commerce Wichita Todd Andrews Sales Representative SimplexGrinnell Wichita Gary Applegate Internal Reporting Officer INTRUST Bank, N.A. Wichita T.J. Arant President Friends University Wichita Don Arnold Executive Vice President NAI John T. Arnold Associates, Inc. Wichita Betty Arnold Board of Education USD 259 - Wichita Public Schools Wichita Abigail Arthur COO University of Kansas Wichita Lea Astueve Office of Mike Pompeo Dion Avello Mayor City of Derby Derby Nick Avey Vice President, Portfolio Manager U.S.
    [Show full text]
  • Journal of the House
    4 JANUARY 14, 2013 Journal of the House FIRST DAY HALL OF THE HOUSE OF REPRESENTATIVES, TOPEKA, KS, Monday, January 14, 2013, 2:00 p.m. This being the day fixed by the Constitution of the State of Kansas for the assembling of the 2013 session of the legislature, the House of Representatives was called to order at 2:00 p.m. by Kris Kobach, Secretary of State. Prayer by the Rev. Eunice Brubaker: Our Heavenly Father – as we begin this new legislative session, I challenge all our leaders to live in accordance to what Your Word says... “If my people, who are called by my name...” Constantly remind us that we are Your creation – You have placed us here. “will humble themselves...” Help us to come in a spirit of humility before You and each other – recognizing the privilege and honor given to us to serve the people of this great state of Kansas. Help us to honor you in this service to others. “and pray and seek my face...” Without Your wisdom and guidance, we will do meaningless work over the next 90 days. Help us to daily pray and seek You and Your wisdom in the decisions to be made. “and turn from their wicked ways...” Forgive us as from time to time our humanness and egos get in the way and hinder the progress that needs to happen. “then will I hear from heaven...” We know that You hear all the prayers, concerns, petitions, praise and thanksgiving that we offer up to You. You even encourage us to talk to You about everything.
    [Show full text]