- Defended more than a dozen clients in a false claims action in Delaware challenging the validity of the clients’ gift card programs.
- Represented a major retailer in unclaimed property litigation in California, New Jersey, Michigan, and Connecticut, and secured millions of dollars in refunds from those states relating to unused store credits. Also secured millions of dollars in refunds from other states through administrative claims.
- Represented multiple retailers in class actions alleging violation of California’s consumer protection “cash-back” laws applicable to gift cards.
- Represented a major country club operator in a false claims action in California involving the escheatment of membership initiation payments.
- Defended an issuer of securities in a wrongful escheatment claim in California.
- Represented two foreign companies in lawsuits against Delaware and third parties for the wrongful escheatment and liquidation of their securities investments.
- Defended a major telecommunications provider in sales/use tax class actions in California, Georgia, Alabama, and Florida.
- Represented a government-sponsored enterprise in cases filed in Nevada, Michigan, and Ohio regarding the imposition of state and local real property transfer taxes (total amount of taxes and penalties at issue exceeded $50 million).
- Represented one of the three national credit reporting agencies in an alternative apportionment case in Mississippi.
- Represented a Fortune 500 company in a $20-plus million Georgia case regarding the state tax treatment of an I.R.C. § 338(h)(10) election.
- Represented dozens of major companies in multistate and single-state unclaimed property audits across the U.S. (many of these audits involved more than 30 states simultaneously).
- Advised numerous public and private companies on tax, unclaimed property, and other issues in various M&A transactions.
- Counseled more than 100 clients in restaurant, retail, and other industries, including many Fortune 100 and Fortune 500 companies, regarding the unclaimed property, consumer protection, and other aspects of their gift card and promotional/rewards/loyalty programs.
- Represented a nationwide mall operator and gift card seller before the Georgia Supreme Court in a class action lawsuit involving the potential application of state unclaimed property laws to unredeemed gift cards.
- Represented a major motion picture studio in connection with a variety of domestic and international joint ventures, film financing transactions, acquisitions, and dispositions.
- Represented domestic and offshore hedge funds in connection with numerous securities offerings for U.S., U.S. tax-exempt, and non-U.S. investors (utilizing both direct investment and master-feeder structures).
Partner,
- Phone: 213.293.7258
- Email: ethan.millar@alston.com
Clients have relied on Ethan for their unclaimed property and state and local tax matters for nearly 20 years. He has represented dozens of major companies in audits and litigation across the country and has advised more than 100 companies regarding their gift card and loyalty programs. An industry thought leader, Ethan has authored numerous articles and a major treatise on unclaimed property.