In the early 1900s, Delaware established itself as the place for corporations to incorporate. Delaware consciously set out to become the state to be incorporated in by establishing an advanced corporation statutes, a highly respected Court of Chancery, and a proactive Secretary of State's office. As a result of these efforts, over half of the current Fortune 500 companies are incorporated in Delaware and the state has over one million registered entities. Virtually every provision of the Delaware corporate code has been addressed in case law by the Court of Chancery, giving large corporations a large amount of certainty in any actions they take or disputes they encounter.
This certainty is almost completely wiped out when unclaimed property is thrown in the mix.