Freda Pepper Photo

Freda serves as counsel in the State Tax Group. Her practice is focused on advising companies on unclaimed property issues and guiding clients through unclaimed property audit defense, voluntary disclosure, and unclaimed property controversy matters. She provides legal opinions addressing the ambiguity in state laws and assists her clients in preparing internal policies and procedures for dealing with unclaimed property compliance. Freda has extensive experience in all unclaimed property related matters. She previously served as Deputy Chief Compliance Officer for a leading unclaimed property consulting and compliance firm. She has counselled and assisted corporations, mutual funds, banks, brokerages and transfer agents with compliance with state unclaimed property laws and Securities and Exchange Commission (SEC) regulations.


  • Villanova University School of Law, 1991, 法学博士
  • Pennsylvania State University, 1987, 理学学士, Finance

  • 宾夕法尼亚州

  • U.S. Court of Appeals - Third Circuit

  • Unclaimed Property Professionals Organization – Director at Large (2022 – 2023)
  • Unclaimed Property Professionals Organization - Eastern Vice President (2020 – 2021)
  • Unclaimed Property Professionals Organization  Board Liaison to the Government Relations and Advocacy Committee

Notable Quotes

  • 18 November 2019 “Unclaimed Cryptocurrencies: New Legal, Ops Headache?” FinOps Report 
  • 3 October 2019 "JPMorgan Case a Threat To Banks, Retailers With Unclaimed Assets" Bloomberg Law: Tax
  • 1 January 2018 "Data Security and Privacy Concerns in an Unclaimed Property Audit" Securities Transfer Association, Inc. Newsletter
  • 10 August 2017 "Delaware's Estimation Method Unchanged in Second Draft Regs" Tax Notes
  • 26 July 2017 "Unclaimed Assets: New Rules, New Ops Headaches" FinOps Report
  • 17 July 2017 "Illinois Unclaimed Property Law Ripe for Future Fight" Bloomberg BNA
  • 3 April 2017 "Del.'s New Escheat Rules Keep Troubling Estimation Methods" Law360