Bio

Ethan Millar is co-leader of Alston & Bird’s Unclaimed Property Team and focuses his practice on unclaimed property/escheat and state and local taxation (SALT). He has represented hundreds of companies in unclaimed property and SALT matters spanning virtually every major industry, including retail, financial services, manufacturing, insurance, telecommunications, health care, real estate, and entertainment. He has litigated major unclaimed property/SALT disputes in California, Delaware, Georgia, Massachusetts, Michigan, New Jersey, and other states on complex, cutting-edge issues. He has represented dozens of clients in audits, voluntary disclosures, and administrative claims and appeals in almost every state. For more than two decades, Ethan has advised many of the Fortune 500 on unclaimed property and SALT compliance and planning opportunities, and has helped over 100 clients restructure their prepaid card and/or rewards programs. Ethan founded and chairs the Unclaimed Property Subcommittee of the Business Law Section of the American Bar Association (ABA) and led the ABA’s effort to draft a Model Unclaimed Property Act. He was also appointed by the ABA as its official adviser to the Uniform Law Commission to revise the Uniform Unclaimed Property Act. He has served as an adjunct SALT professor at Emory University School of Law, co-authored the Bloomberg BNA Unclaimed Property portfolio, published scores of articles and advisories on unclaimed property and SALT issues, and frequently lectures on unclaimed property and SALT topics.