The Delaware secretary of state (SOS) plans to send out voluntary disclosure agreement (VDA) program invitations on April 10, 2026 and August 14, 2026. These dates match last year’s invitation dates, which were sent on April 11, 2025 and August 15, 2025.
While the April VDA invitation date is still a few months away, it is important that unclaimed property holders understand what these invitation letters are, how holders can respond, and how holders can prepare now in case a letter arrives at their doorstep.
What Are the Delaware VDA Program Invitations?
The VDA program invitation letters invite holders to enroll in a Delaware VDA. After receiving a letter, an invitee has 90 days to enroll. If the holder opts to not enroll (or fails to timely enroll), then the holder will be referred for an unclaimed property audit. Holders have just two options after receiving an invitation letter: enroll or face an audit.
How Can Holders Prepare for an Invitation Letter?
Whether choosing to enroll or undergo an audit, holders should take the following steps now to prepare for an invitation letter:
- Designating a point of contact to receive the information letter and lead the decision on how to respond. No matter which option a holder chooses, the holder should respond promptly to the letter.
- Coordinating across departments, including finance, treasury, accounting, tax, payroll, legal, and accounts payable, to ensure that the entire organization understands what records are available.
- Reviewing historical Delaware unclaimed property reports and all potential property types that could pose risk during an SOS VDA or unclaimed property audit.
- Conducting internal risk assessments and reviewing and enhancing unclaimed property policies and procedures.
Contact our Unclaimed Property Team to learn more about the VDA program invitation letters and how our team can assist holders in both responding to the letters and navigating the SOS VDA program.
If you have any questions, or would like additional information, please contact one of the attorneys on our Unclaimed Property team.
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