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Across 2. an instance of being at variance 4. National Association of Unclaimed Property Administrators 5. something obtained especially for a price in money or its equivalent 7. an organization of persons having a common interest 8. intentional perversion of truth in order to induce another to part with something of value or to surrender a legal right 10. funds paid out 12. continuing to exist 15. the practical application of knowledge especially in a particular area 16. management or procedure based primarily on material interest 18. making a magnetic copy 19. one that purchases a commodity or service 20. seller

Down 1. worked or done by hand and not by machine 3. also know as the Public Company Accounting Reform and Investor Protection Act 6. a methodical examination and review 9. the attention and care legally expected or required of a person 11. official notification from the IRS that you filed Forms 1099 with erroneous taxpayer identification number (TIN) information 13. a person's fixed, permanent, legal residence 14. a standard of measurement 17. to question or inquire