Author: Erin Sierchio

Delaware Alternative Entity Tax Requirements for LLCs, LPs, and GPs

If your business operates in Delaware as a Limited Liability Company (LLC), Limited Partnership (LP), or General Partnership (GP)—whether domestic or foreign—you must comply with the state’s alternative entity tax requirements. Each of these entities is required to pay an…

Beneficial Ownership Information (BOI) Reporting Requirements Reinstated

With the February 18, 2025, decision by the U.S. District Court for the Eastern District of Texas in Smith, et al. v. U.S. Department of the Treasury, et al., 6:24-cv-00336 (E.D. Tex.), beneficial ownership information (BOI) reporting requirements under the Corporate Transparency…

California Secretary of State Helps Raise Awareness on Human Trafficking Prevention

January is National Human Trafficking Prevention Month, a time dedicated to educating the public and raising awareness about human trafficking. To continue this important effort beyond January, the California Secretary of State Business Programs Division has partnered with its Safe…

Hawaii Department of Commerce and Consumer Affairs Reminds Businesses to File First Quarter Annual Reports

The Hawaii Department of Commerce and Consumer Affairs’ Business Registration Division (BREG) is reminding all state-registered businesses that the filing period for first-quarter annual business reports is now open. Businesses that were originally registered in the first quarter (January through…