Secretary of State

News & Analysis as of

Are Proper Names In A Language?

My last name is Bishop. In Spanish, it would be Obispo. If I included Obispo in a corporate name, would that be acceptable to the Secretary of State?...more

Proposed Changes To The Minnesota Business Corporation Act

The Minnesota legislature is considering proposed changes to the Minnesota Business Corporation Act. Among other things, the changes would...more

In This Church Versus State Battle, The State Prevailed

Borrowing a bon mot from the riding arena, there are two kinds of California corporate lawyers, those who have had a filing rejected by the Secretary of State’s office and those that will. As almost every corporate lawyer in...more

U.S. Secretary of State Issues Press Release Confirming Same-Sex Spouses Can Apply For Non-immigrant Visas, Effective Immediately

On August 2, 2013, U.S. Secretary of State John Kerry issued a formal statement confirming that, effective immediately, when same-sex spouses apply for a non-immigrant dependent visa, the U.S. Department of State (DOS) will...more

Race to the Finish: June 30 Deadline for Delaware’s New Unclaimed Property Voluntary Disclosure Program

June 30 is the deadline to enter into the new Unclaimed Property Voluntary Disclosure Program — run by Delaware’s Secretary of State (“SOS”)— which temporarily supplants the State Escheator’s voluntary disclosure process. Any...more

Legislature Acts To Forestall Business Filings Götterdämmerung

Anyone who has submitted a business filing to the California Secretary of State’s office know that a serious problem exists. At present, the Secretary of State has 122,000 documents waiting to be filed. The delays are simply...more

Top Ten Tax Mistakes For Restaurant Owners

If you are thinking about getting into the restaurant business there are a multitude of issues that you need to consider. One of the most important is taxes. By this I mean, doing the appropriate advanced planning and also...more

Capital Thinking Update - February 25, 2013

In This Issue: - General Legislative - Sequestration - Agriculture & Food - Budget and Appropriations - Cybersecurity - Education - Energy - Financial Services - Health Care -...more

Michigan Secretary Of State To Issue Driver’s Licenses To DACA Recipients

Beginning February 19, 2013, the Michigan Department of State will begin issuing driver's licenses and state identification cards to Deferred Action for Childhood Arrivals (DACA) recipients. The change is based on an United...more

Legislature Imposes New Penalty On LLCs

As I discussed in this earlier post, “transacting intrastate business” is not the same as “doing business” in this state. Foreign corporations and limited liability companies must register with the Secretary of State if they...more

Beware: Deceptive Corporate Compliance Notices

It has come to our attention that numerous Rhode Island corporate clients have received by mail, solicitation letters from a company indicating that it could assist in the corporation’s compliance with Rhode Island General...more

Reed Smith Hosts Q & A on Unclaimed Property With Delaware Secretary of State – Audits to Begin Again on February 1

For more than an hour on January 8, Delaware Secretary of State Jeffrey Bullock and an attorney administering the new program, Geoffrey Sawyer, took questions from Sara Lima and Michael Wynne of Reed Smith’s State Tax Group....more

This Week in Washington - January 11, 2013

In This Issue: - DOMESTIC POLICY MATTERS - Congress is in recess this week. The House returns on Monday, and the Senate returns January 21st. Debt Ceiling, Budget & the Economy. The President’s Fiscal...more

Nevada Legislature May Prohibit The Establishment of Corporations For “Illicit Purposes”

Nevada’s legislature meets in regular session every other year for 12o consecutive calendar days. Nev. Const. Art. II, § 4 and NRS 218A.078. Although the 77th session does not start until February 4, legislators are already...more

The North Carolina Qualified Business Tax Credit Program

Investors and businesses that are seeking to raise capital should be aware of North Carolina’s Qualified Business Tax Credit Program, which provides significant tax benefits to North Carolina taxpayers in connection with...more

IP 101 – 10 Things to Know About Trademarks

1. What is a trademark? A trademark is a brand name for a product. It can be a word, phrase, logo, design, or virtually anything that is used to identify the source of the product and distinguish it from competitors’...more

New Law Lets A Thousand Rules Bloom, But Only Quarterly

Under the Administrative Procedure Act, the Office of Administrative Law is responsible for the review of regulations promulgated by over 200 state agencies. In 2011, reportedly 103 different agencies proposed 467 new rules....more

Changes In California Business Entity Filings Take Effect Next Week

The California Secretary of State has given notice of the following changes to business entity filings...more

Does The Victims Of Corporate Fraud Compensation Fund Deny Due Process?

In notorious defiance of the California Constitution, the legislature in 2002 established the Victims of Corporate Fraud Compensation Fund. See Victims of Corporate Fraud. The purpose of the fund is to provide ”restitution to...more

Don’t Let the Secretary of State Shutter Your Business

When you form a limited liability company or a corporation, your entity becomes a separate legal identity from you. This is what enables the company’s debts and liabilities to be separate from the yours as the owner (limited...more

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