CA, Inc.'s Answer and Counterclaim - Reed Smith

From the state tax library of Reed Smith LLPwww.reedsmith.com/DEtaxfor other related documents, please email ksollie@reedsmith.com196. An actual controversy exists as to whether the State may escheat allegedlyabandoned and unclaimed property that is due to the federal government and, therefore,preempted by federal law.197. An actual controversy exists as to whether the State may escheat allegedlyabandoned and unclaimed property that is potentially due to other states as the principal place ofincorporation of a CA subsidiary.198. An actual controversy exists as to whether the State may escheat allegedlyabandoned and unclaimed property that is not subject to escheat based upon business to businessexemptions in other states.199. An actual controversy exists as to whether the State may escheat allegedlyabandoned and unclaimed property where that property is comprised of credits owed tobusinesses with whom CA is presently doing business.200. An actual controversy exists as to whether the State may escheat allegedlyabandoned and unclaimed property that CA has reunited with rightful owners.201. An actual controversy exists as to whether the State has used proper methodologyin its estimation techniques, including but not limited to its growth assumptions, statement ofliabilities, and extrapolation techniques.202. An actual controversy exists as to whether the State, in contravention of the law,demanded that CA provide evidence beyond its books and records to substantiate its positionregarding the amount of alleged abandoned and unclaimed property owed to the State.203. An actual controversy exists as to whether the State can use a look back period ofmore than twenty-eight years for purposes of conducting compliance audits.204. An actual controversy exists as to whether the State can make demands whichimpair valid contracts.- 71 –