All of the following steps are part of the escheatment process EXCEPT:

Escheatment is the legal process of reporting and remitting unclaimed property, such as uncashed payroll checks, to the state government after a specific dormancy period. The process begins with " due diligence, " where the employer attempts to contact the employee at their last known address to notify them of the outstanding funds. If the funds remain unclaimed, the employer must file an annual report and remit the abandoned amount to the state treasury. Importantly, an employer should NOT reverse the check issued to the employee (Option A) to take the funds back into company income. Doing so would violate state abandoned property laws and could result in significant penalties. Instead, the funds must be moved to a liability account until they are either claimed by the employee or escheated to the state.