Participatory Interests (Shares) of Deceased Participants without Heirs: Law Enforcement Problems

The article examines the problems arising in connection with the recognition of shares in the authorized capital of business entities as escheat property. An analysis of judicial practice was carried out, indicating the absence of a unified approach to solving this problem. It was concluded that it is necessary to create a legal mechanism for the transition to a company of shares of deceased participants who do not have heirs.