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The Incorporators Ltd. does not provide tax advice or answer questions to inquiries that involve interpretations or opinions of law. If you would like to confer with a Delaware accountant or attorney, we will be happy to make a referral.

The information provided herein was written or acquired by Monica Leigh Loftin, Esquire; Gerald J. Proffitt, Esquire; Dennis M. McBride, Esquire; or Thomas D. Whittington Jr., Esquire at a time when they were employed by the Law Firm of Whittington & Aulgur. The information is designed to provide background information to those seeking to utilize a Delaware entity organized under the various Delaware statutes.

The information was deemed accurate as of the date written, but the laws and regulations in this area of the law are living and ever changing organisms. The Delaware Court of Chancery, Delaware Supreme Court, Delaware General Assembly or the Congress may make changes or issue new interpretations to the law governing Delaware entities at any time. In addition, the Internal Revenue Service is prone to change regulations and interpretation without notice. In addition, the information provided here is not intended to be relied upon when structuring an entity. It is recommended that you consult your attorney or accountant if you have specific goals or hope to achieve specific tax results.

If you have a question or believe this information to be in error, please e-mail us at

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