Escheatment Essentials: A Guide for Credit Managers

Jennifer Waryjas is a Counsel in the State Tax Practice with the law firm of Jones Day. She has extensive experience in the areas of unclaimed property and state and local tax, including multistate tax analysis, audits, and litigation. She provides a multifaceted approach to complex sales and income tax issues. Jennifer has substantial knowledge in all aspects of voluntary disclosures and audit, having been previously employed in tax consulting, where she formulated calculations and oversaw remediations, and understands the numbers behind the legal issues at stake. Having worked extensively with clients involved in audits with contract fee auditors and issue resolution with state administrators, Jennifer has successfully negotiated positive audit outcomes and client-friendly regulations. She has litigated a variety of tax matters with the City of Chicago and State of Illinois that have resulted in reasonable outcomes. She also has represented clients in False Claims Act cases, stemming from both tax and unclaimed property issues. Jennifer's representations include clients in oil and gas, manufacturing, telecom, card companies, hospitality, hospice care, and securities. Highlights of her experience include negotiating "no-change" unclaimed property audits with the States of Arkansas, Delaware, Florida, and Massachusetts; a zero-assessment audit with the Illinois Department of Revenue; and a dismissal of a multimillion-dollar qui tam litigation. Jennifer is a frequent speaker on unclaimed property with the Unclaimed Property Professionals Organization and is the 2018-2019 UPPO secretary.