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1 Unclaimed Property

2 Unclaimed Property Alston & Bird offers clients unparalleled experience dealing with issues involving state unclaimed property/escheat laws. Our five senior attorneys with unclaimed property expertise together have more than 85 years of experience advising major corporations on unclaimed property matters. We assist our clients in analyzing complex legal issues, obtaining legal opinions, conducting multistate/ multi-entity internal compliance reviews and identifying remediation strategies, crafting corporate compliance policies and procedures, negotiating voluntary disclosure agreements, defending single-state and multistate audits, litigating unclaimed property issues, and influencing unclaimed property policy and administration. In addition, we provide best in class expertise for the design and implementation of planning and related restructurings, in the context of new business models and emerging technologies. We offer the largest and most experienced national law firm practice specializing in unclaimed property and have represented over 100 marquee clients in engagements such as the following: Legal analysis and business/compliance policy design conducting legal reviews of client facts and policies to determine whether unique types of accounts and balances constitute property subject to state unclaimed property laws. These services often include internal compliance reviews, multistate voluntary disclosure agreements or amnesty reporting. Merger and acquisition exposure reviews overseeing internal compliance review of corporations that experienced significant merger and acquisition activity during the prior 20 years, which entailed successor holder liability issues. Multistate contract audit defense advising and representing clients with respect to multistate unclaimed property audits, including audits conducted by third-party contract auditors. Complex legal opinions preparing and providing legal opinions for corporate clients for purposes of reserves determinations/documentation and return filing positions; with respect to service contracts, brokerage accounts and other types of property interests; and for several clients with respect to validity and defensibility of different unclaimed property planning ideas, especially relating to storedvalue cards, including suggesting improvements to structuring and implementation approaches to strengthen the clients filing positions. Planning-driven corporate restructuring advising and representing clients with respect to unclaimed property restructuring projects we currently represent more than two dozen issuers of gift certificates and electronic gift cards in evaluating and implementing restructurings of gift card operations, to decrease the compliance responsibility related to this property type. Litigation counsel providing expert legal counsel to clients, including a telecommunications company assessing qui tam litigation of alleged unclaimed property liabilities arising with respect to breakage on prepaid telephone cards and pre-paid mobile telephone accounts, as well as a major retailer with respect to the question of its liability for uncashed manufacturers rebate checks.

3 Alston & Bird Unclaimed Property Stats The members of Alston & Bird s unclaimed property team are recognized leaders in this field, as shown by their extensive authorship and keynote presentations on the subject at every major unclaimed property and state tax conference and symposium. Unparalleled Experience Alston & Bird s Unclaimed Property Team has significant experience in all areas of unclaimed property consulting and representation, including: over 100 unclaimed property audits, representing clients in both multistate contract audits and individual state audits; over 50 VDA projects, assisting clients with creating a multistate or single-state VDA strategy, applying to enter VDA programs, preparation of reports to states and negotiation with states; and over 75 gift card reorganization projects. Commitment to Excellence in Client Service Alston & Bird s Unclaimed Property Team works closely with our clients to provide exceptional service. From the beginning of the project through follow-up questions relating to your unclaimed property compliance, Alston & Bird will team with you to ensure your unclaimed property questions are answered and needs are met. Strong Relationships with Unclaimed Property Consulting Firms We have partnered with the following consulting firms on unclaimed property engagements: PricewaterhouseCoopers, Thomson Reuters, Keane, KPMG, True Partners Consulting, MarketSphere, SeaChange Consulting, Crowe Horwath, Grant Thornton, Duff & Phelps, Barganier and Associates Identification of Cutting-Edge Unclaimed Property Issues for Holders Our practice group members have publicly spoken and written extensively on the subject of unclaimed property, including authoring the highly respected BNA Multistate Tax Management portfolio on unclaimed property laws (Portfolio #1600) and leading the effort to draft a Model Unclaimed Property Act for the American Bar Association. The following articles serve as examples of our practice group s thought leadership in identifying trends, addressing cutting-edge issues and proposing holder solutions/defenses: Limiting State Anti-Limitations Provisions, Ethan D. Millar, 66 State Tax Notes 417 (November 5, 2012). Third Circuit Decision Addresses New Jersey Gift Card Questions, Alston & Bird Unclaimed Property Practice, 333 State Tax Notes 252 (Jan. 23, 2012). Unclaimed Property: The Solution to State Budget Woes? Ethan D. Millar and Kendall L. Houghton, 61 State Tax Notes 723 (Sept. 12, 2011). New Jersey Expands Unclaimed Property Jurisdiction, Maryann H. Luongo and Kendall L. Houghton, 57 State Tax Notes 457 (Aug. 16, 2010). Some States Escheating Unredeemed Gift Cards Ignore Federal Laws, Ethan D. Millar and John L. Coalson Jr., 56 State Tax Notes 381 (May 3, 2010). Sprint Settles Its Rebate Litigation, But the Race Isn t Yet Over, Kendall L. Houghton, Maryann H. Luongo, and Jana S. Leslie, 55 State Tax Notes 660 (Mar. 1, 2010). Reforming State Unclaimed Property Laws: Goals and Potential Forums, Kendall L. Houghton, Jana Leslie, and Maryann Luongo, 54 State Tax Notes 549 (Nov. 23, 2009). The Pot of Gold at the End of the Class Action Lawsuit: Can States Claim It as Unclaimed Property? Ethan Millar and John Coalson, University of Pittsburgh Law Review, Vol. 70, Issue 4 (Summer 2009). Additional Unclaimed Property Issues Facing Holders: Voluntary Disclosures and Audit Defense, Kendall L. Houghton and John L. Coalson Jr., State Tax Notes (Oct. 23, 2000). A Compendium of Current and Recurring Unclaimed Property Issues with Applications Both to Voluntary Disclosures and Audit Defense, Kendall L. Houghton and John L. Coalson Jr., State Tax Notes (Feb. 7, 2000).

4 Alston & Bird Unclaimed Property Team John Coalson s practice focuses on unclaimed property law and state and local tax issues. Over the course of a distinguished career in which he has been widely recognized as one of the leading practitioners in his field nationally, Mr. Coalson has advised almost half of the Fortune 100 on unclaimed property and tax matters. He has represented dozens of major corporations in unclaimed property audits and voluntary disclosures before the administrators in Delaware, New York and more than 40 other states. He is also one of the leading attorneys in the country in advising clients regarding unclaimed property, tax, consumer protection and other regulatory issues related to gift cards, loyalty/awards/incentive programs, discount voucher programs, virtual gift cards and other stored value/prepaid access products. John L. Coalson, Jr W. Peachtree St. #4000 Atlanta, GA john.coalson@alston.com Ethan Millar is a partner and co-leader of Alston & Bird s Unclaimed Property Group, as well as a nationally recognized expert in the field of unclaimed property. Mr. Millar has represented dozens of major companies in unclaimed property audits and voluntary disclosures in Delaware, California, New York and more than 40 other states. He has also successfully litigated unclaimed property issues, drafted unclaimed property legislation in several states and issued dozens of legal opinions on highly complex unclaimed property issues. Mr. Millar is also one of the leading attorneys in the country in helping clients to restructure their prepaid card/rewards programs to reduce unclaimed property risk, advising more than 80 companies in this area. Mr. Millar chairs the Unclaimed Property Subcommittee of the Business Law Section of the American Bar Association and leads the ABA s effort to modernize and make uniform and fair the unclaimed property laws of all 50 states. Mr. Millar has also served as an adjunct professor at Emory University School of Law, published over 20 articles on unclaimed property and state tax issues, and frequently lectured on unclaimed property topics. Mr. Millar is regularly quoted as an expert on unclaimed property and state tax issues by BNA, State Tax Notes and other national publications. Ethan D. Millar 333 S. Hope Street, 15th Floor Los Angeles, CA ethan.millar@alston.com

5 Kendall Houghton has for two decades been a nationally recognized expert whose practice focuses on a wide range of legal matters relating to unclaimed property/escheat, state and local tax planning, and tax controversies. She previously served as general counsel to the Council On State Taxation (COST), where she filed numerous U.S. Supreme Court briefs in cases impacting state taxation of multistate commerce. Ms. Houghton advises marquis clients across industries with respect to unclaimed property/escheat compliance, voluntary disclosure initiatives, planning opportunities, the successful defense of single- and multi-state audits conducted by third-party firms, negotiation of settlements and litigation of state unclaimed property assessments. Ms. Houghton has also successfully represented clients on a multijurisdictional basis with respect to significant tax disputes; negotiated favorable settlements with numerous state and local jurisdictions; developed and advocated state tax policy and legislative positions that benefited client interests; and collaborated with clients to design transactional and organizational structures that have optimized direct and indirect tax burdens. Maryann Luongo focuses her practice on unclaimed property legal issues and state and local tax planning and controversy. She assists clients with unclaimed property legal issues, including multistate audit defense, voluntary disclosure and planning that ranges from drafting policies/procedures and compliance plans to helping clients restructure their organization to help manage their stored value card businesses. Ms. Luongo also addresses clients multistate tax issues, including state income tax apportionment, tax base, business/ nonbusiness income determinations, telecommunications and sales/use tax nexus, sourcing and taxability issues. Maryann also represents clients in tax controversy matters in the state administrative forums, as well as in state courts. Maryann Horton Luongo 950 F Street, NW Washington, DC maryann.luongo@alston.com Kendall L. Houghton 950 F Street, N.W. Washington, D.C kendall.houghton@alston.com

6 Alston & Bird Unclaimed Property Team Michael Giovannini is an associate working with the Unclaimed Property Team and State & Local Tax Group, advising clients regarding unclaimed property planning issues and representing clients in unclaimed property audits. Mr. Giovannini s unclaimed property practice includes extensive experience with gift card laws and the structuring of gift card programs. Mr. Giovannini also advises clients and provides practical planning services with respect to various state and local tax issues, with an emphasis on the sales and use tax issues associated with online sales, cloud computing and digital goods. Mr. Giovannini also has experience representing clients in disputes with revenue departments at both the administrative and judicial levels. Michael M. Giovannini 1201 W. Peachtree Street Atlanta, GA michael.giovannini@alston.com Skills in All Key Areas A Full-Service Law Firm Matthew Hedstrom is a senior associate in the State & Local Tax Group. He focuses his practice on state and local tax planning and controversy and addresses clients multistate tax issues, including state income tax apportionment, tax base, business/ nonbusiness income determinations, telecommunications and sales/use tax nexus, sourcing and taxability issues. Matthew also advises clients on the state and local tax implications of restructuring, mergers, acquisitions and dispositions. Matthew has tax controversy experience at the audit, administrative and appeals level in several jurisdictions. Matthew also assists clients on unclaimed property matters, including multistate compliance, voluntary disclosure, planning, audit defense and legal opinions. Matthew is a member and on the executive board of the State and Local Tax Committee of the American Bar Association s Tax Section. He also regularly speaks and publishes on a wide variety of state tax topics. Matthew Hedstrom 90 Park Avenue, 12th Floor New York, NY matt.hedstrom@alston.com As a full-service law firm of 800 attorneys in eight major markets with an extensive national and international practice, Alston & Bird offers the advantage of bringing together vast experience and nationally recognized expertise to accomplish our clients objectives. In business since 1893, the firm provides litigation, tax, intellectual property, technology and transactional legal services that are second to none. With approximately 130 lawyers listed in The Best Lawyers in America and a demonstrated commitment to focusing on our clients long-term goals, Alston & Bird is a national leader in attorney skills and client service. We are able to marshal the firm s experience and resources to provide sound, pragmatic advice to achieve our clients goals as quickly and efficiently as possible.

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8 ATLANTA One Atlantic Center 1201 West Peachtree Street Atlanta, GA BRUSSELS Level 20 Bastion Tower Place du Champ de Mars B-1050 Brussels, BE CHARLOTTE Bank of America Plaza Suite South Tryon Street Charlotte, NC DALLAS 2828 North Harwood Street 18th Floor Dallas, TX LOS ANGELES 333 South Hope Street 16th Floor Los Angeles, CA NEW YORK 90 Park Avenue New York, NY RESEARCH TRIANGLE 4721 Emperor Boulevard Suite 400 Durham, NC SILICON VALLEY 275 Middlefield Road Suite 150 Menlo Park, CA VENTURA COUNTY Suite Townsgate Road Westlake Village, CA WASHINGTON, D.C. The Atlantic Building 950 F Street, NW Washington, D.C

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