Ethan Millar

Ethan Millar is a partner at Alston & Bird's Los Angeles office. He has been recognized as one of the nation's leading experts in the field of unclaimed property, having advised hundreds of companies spanning every major industry, including retail, manufacturing, food services, financial services, insurance, telecommunications, health care, pharmaceutical, hospitality, entertainment, agriculture and energy. Mr. Millar has one of the most active unclaimed property audit defense practices in the country, and represents dozens of major companies in unclaimed property audits conducted by Delaware, California, New York and virtually every other state (plus the District of Columbia and Puerto Rico). Mr. Millar also represents numerous companies in voluntary disclosure agreements and administrative actions/appeals across the country. In addition, Mr. Millar has litigated unclaimed property matters in several states, including California, Delaware, Georgia, Michigan and Pennsylvania. Mr. Millar is also one of the leading attorneys in the country in helping clients to restructure their prepaid card and/or rewards programs to reduce unclaimed property risk, having advised over a hundred companies regarding such matters. Mr. Millar founded and chairs the Unclaimed Property Subcommittee of the Business Law Section of the American Bar Association (ABA). He has also been appointed by the ABA as its official advisor to the Uniform Law Commission's Drafting Committee to revise the Uniform Unclaimed Property Act, and has led (in that effort and otherwise) the ABA's effort to reform state unclaimed property laws nationwide. Mr. Millar is also a regularly contributing member of the Government Relations and Advocacy Committee of the Unclaimed Property Professionals Organization (UPPO), and has drafted or commented upon unclaimed property legislation and regulations in numerous states. Mr. Millar has also served as an adjunct professor at Emory University School of Law, published dozens of articles and advisories on unclaimed property issues, and frequently lectures on unclaimed property topics for national organizations including the ABA, UPPO, Tax Executives Institute and the Council on State Taxation.