Comprehensive and Detailed Explanation:
Unclaimed wages (also known as escheat wages) must be handled according to state escheatment laws. Each state has its own rules about how long employers must hold unclaimed wages before remitting them to the state's unclaimed property division.
Option A is incorrect because voiding the check does not resolve the issue of unclaimed wages, and Form W-2c is used for correcting tax information, not handling unclaimed wages.
Option B is incorrect because unclaimed wages cannot be posted as forfeited earnings without proper reporting to the state.
Option C is incorrect because escheatment laws are governed at the state level, not federal.
Reference:
Payroll.org - Unclaimed Wages and Escheatment Guidelines
State Escheatment Laws and Compliance Regulations