Sara A. Lima Photo

Sara is an unclaimed property specialist. She uses her years of experience and relationships in a pragmatic and goal-oriented way. Since 2007, Sara has focused her practice on the ever-evolving field of unclaimed property (escheat), as states’ reliance on unclaimed property revenues has continued to grow. Clients rely on Sara to guide them through unclaimed property audit defense, voluntary disclosure, and compliance matters, as well as to advise on new incentive and loyalty programs, payment processing, and outsourcing engagements.


  • Temple University Beasley School of Law, 2002, J.D., cum laude; Recipient of the Albert Friedman Award; Paul Willig Scholar; Temple Beasley Scholar, Member of the Law Review
  • Vassar College, 1999, B.A., cum laude

  • Pennsylvanie
  • New Jersey

  • U.S. District Court - Eastern District of Pennsylvania
  • U.S. Court of Appeals - Third Circuit
  • U.S. Supreme Court

  • Pennsylvania Bar Association
  • New Jersey Bar Association
  • Co-Chair of the Unclaimed Property Professionals Organization Government Relations Advocacy Committee, 2017 – 2019

Récompenses et distinctions

  • Selected to the National Law Journal’s inaugural list of Tax Law Trailblazers, 2023

Notable Quotes

  • 24 February 2022 “States’ MoneyGram Feud Could Clarify Unclaimed Property Law” Law 360
  • 11 February 2021 “COVID-19 Spurs Banks, Brokers to Reclaim “Lost” Assets” Fin Ops Report 
  • 13 July 2020 “Del. Court of Chancery Rejects State’s AT&T Escheat Subpoena”
  • 3 June 2020 “AT&T Calls Del. Escheat Probe ‘Excessive’ in Chancery Court” Law 360
  • 19 July 2019 “Delaware Pretties Up Its Piggy Behavior” Palisades Hudson financial Group LLC 
  • 25 September 2017 "New Jersey Appellate Court Rules for Retailer in Unclaimed Property Suit" Tax Notes
  • 14 August 2017 "Corporate Close-Up: Delaware Continues Developing Unclaimed Property Rules" Bloomberg BNA
  • 3 August 2017 "Delaware Releases Updated Unclaimed Property Proposal" Bloomberg BNA Daily Tax Report: State
  • 26 July 2017 "Unclaimed Assets: New Rules, New Ops Headaches" FinOps Report
  • 4 April 2017 "Delaware's Draft Unclaimed Property Regulations Disappoint," Bloomberg BNA 
  • 4 May 2016 "Pennsylvania Conducting Audits to Find Unclaimed Securities, Practitioners Say" Tax Notes