Delaware compliance partner program

Key research conclusions (high level)- Registered agent requirements changed under 2025 Delaware corporate law: registered agents must maintain a physical office presence in Delaware with regular business hours (virtual/mail-only agents no longer sufficient). This is foundational for any compliance partner program.- Delaware LLCs: Annual franchise tax for LLCs is $300, due June 1 each year. Delaware LLCs do not have an annual report filing requirement (but must pay the tax). Corporations have an annual report and franchise tax requirement with a March 1 deadline.- Penalties and interest: Missing deadlines can trigger a $200 late penalty and interest (example provided: interest at 1.5% per month noted in guidance), plus risk to good standing and possible administrative dissolution if neglected.- Delaware VDA (Unclaimed Property) program: The Secretary of State invited businesses to enroll in a Voluntary Disclosure Agreement program as a compliance pathway (90-day enrollment period for certain mailings); participation can avoid formal audits and reduce penalties/interest from unclaimed property exposure.- 2025 LLC law updates expanded ratification/correction mechanisms for LLCs and emphasize updating operating agreements and governance practices.What this means for a Delaware compliance partner program (practical components to include in blog content and newsletter):- Registered agent services that meet 2025 requirements (in-state staffed physical office) and proof/documentation of physical presence.- Compliance monitoring and calendar management for Delaware deadlines (LLC $300 due June 1; corporation annual report and franchise tax due March 1; IRS federal filing deadlines), automated reminders, and filings/submission support.- Reinstatement and correction support (Certificates of Correction, reinstatements) and operating agreement/update services reflecting 2025 law changes about ratification authority.- Unclaimed property VDA support (screening, response to invitation letters, enrollment assistance, and negotiation to limit lookbacks/penalties) to help businesses avoid audits.- Penalty mitigation and good-standing maintenance (handling late filings, calculating interest/penalties, reinstatement workflows).- Optional value-added services: BOI/Beneficial Ownership reporting support (FinCEN filings), state business license and local permit guidance, tax registration assistance, and liaison with Delaware Division of Corporations.Recommended next research steps (if you want more depth before content generation):- Pull direct text from Delaware Division of Corporations and Delaware Secretary of State/VDA pages for exact wording and any changes since 2025.- Confirm exact effective dates and statutory citations for the 2025 registered agent rule and LLC Act changes (SB95–98) via legis.delaware.gov and official state communications.- Gather authoritative penalty/interest tables and reinstatement fees from the Division of Corporations and Delaware Division of Revenue.