Vol. 1 · No. 07 · May 2026
The Journal.
The honest way to read about U.S. company formation. Every piece is editorially locked before we run any affiliate link, and we date our freshness checks like a legal filing.
Lead story
Nebraska in late 2023: the $100 filing, the newspaper, and the tax cut nobody noticed
A $100 Certificate of Organization, a three-week publication requirement, and a corporate rate on its way down to 5.84 percent
ebraska LLC filing fees in 2023 break down to a $100 Certificate of Organization, a threeweek newspaper publication run that usually costs $40 to $100, and a $25 biennial report…
Editor's selection
News
AI-drafted filings at Secretary of State offices: the first enforcement signals
Delaware, California, Texas, and New York are pattern-matching on machine-generated submissions, and the signer still owns the attestation
Analysis
The sole proprietorship, reappraised for the BOI era
The form nobody talks about is the only common operating vehicle that files nothing with anyone
By section
All sections →
Guides
- Nebraska in late 2023: the $100 filing, the newspaper, and the tax cut nobody noticed Dec 5
- West Virginia in late 2023: the July 1 deadline almost nobody flags Nov 7
- Mississippi in late 2023: a cheap formation, a shrinking franchise tax, and a flat income rate Oct 10
- Arkansas in 2023: a $45 LLC, a $150 annual, and a quieter rate cut Sep 12
The full index
- №355 West Virginia in late 2023: the July 1 deadline almost nobody flags A $100 filing, a $30 business registration tax, and an annual report date unlike any other state's
- №354 LLC vs S-corp: the payroll tax crossover Where the S-election starts paying for itself, and the narrow band where it probably still doesn't
- №353 Michigan's 2023 tax tweaks: the rate-drop that didn't touch the C-corp The individual rate fell to 4.05%, the corporate rate stayed at 6.00%, and the FTE election now carries a built-in mismatch
- №352 The LLP and the LLLP, reappraised in the BOI era Two partnership variants that were supposed to fade, and the narrow cases where they are still the right answer
- №351 Mississippi in late 2023: a cheap formation, a shrinking franchise tax, and a flat income rate Fifty dollars to form, twenty-five a year to keep, and a franchise tax on its way to zero by 2028
- №350 New York's power of attorney reform, two years in The 2021 rewrite of GOL § 5-1501 is now load-bearing for small business transactions, and most founders still use the old form
- №349 The limited partnership, reappraised An old form quietly upgraded in Delaware this summer, and still the default where real money and real risk have to coexist
- №348 Arkansas in 2023: a $45 LLC, a $150 annual, and a quieter rate cut What the new Uniform Act, the May 1 franchise tax, and Act 315's 5.1% corporate rate actually mean for a filer this fall
- №347 Three states still make you buy newspaper ads to form an LLC New York, Arizona, and Nebraska keep the publication requirement alive, with wildly different price tags and penalties
- №346 The SEC climate disclosure rule, as proposed What Release 33-11042 would actually require, and who needs to read it now
- №345 The general partnership, reappraised The last entity the state does not know about, and why that is no longer an advantage
- №344 Iowa in 2023: a $50 LLC and a biennial report most people forget Cheaper than Delaware by an order of magnitude, with a corporate tax rate that is finally on the way down
- №343 You just got married. Your single-member LLC did too. Community property, Rev. Proc. 2002-69, and the paperwork that quietly changes the day the rings go on
- №342 Delaware's 2023 LLC Act amendments: you can now fix your old paperwork Senate Bill 114 adds retroactive ratification, statutory appraisal, and tidier registered-agent procedure to the LLC Act
- №341 The professional corporation, reappraised in 2023 Why the PC still exists after the PLLC, and when it is the right wrapper for a licensed practice
- №340 Kansas in mid-2023: what the LLC actually costs to keep A $160 formation, a $55 annual report, and a quiet set of tax mechanics that make the state cheaper than its reputation
- №339 California's pay transparency law and small-cap hiring SB 1162 hit on January 1, and the threshold is fifteen employees anywhere, not fifteen in California
- №338 The L3C, fifteen years in: a reappraisal A low-profit LLC was supposed to unlock foundation capital; nine states adopted it, then the idea went quiet
- №337 Oklahoma in June 2023: the $100 formation, the $25 keep-alive, and the tax Stitt cannot repeal A flat Articles of Organization fee, a small Annual Certificate, and a 4% corporate income tax that survived another session
- №336 Planning for QSBS: what you actually have to do at formation Section 1202's 100% gain exclusion is the single largest tax break in the small-company code, and almost every disqualification is set on day one
- №335 Texas wants a Chancery of its own HB 19 is on the governor's desk, five divisions are planned, and the $5 million threshold does most of the work