The latest installment of Sodium Podium –Andersen's regular column in Tax Notes – Eric Anderson (Managing Director – San Francisco), Michael Kenehan (Managing Director – Philadelphia), Anne Rachko (Director – Philadelphia), and Andres Macellaro (Senior Manager – New York) in The Lesser of Two Evils – Unclaimed Property Audit or VDA explain how state unclaimed property laws are enforced and the serious consequences for companies that are deemed to have failed to comply. They also discuss some tactics and remedies available to mitigate a company's risk in this area.