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California Bill Would Require Climate-Related Financial Risk Reports

On Monday, four California state senators introduced a bill, SB 261, that would require businesses to prepare and submit climate-related financial risk reports.  The bill would apply to any corporation or other business...more

What Is The Difference Between A Statement Of Conversion And A Certificate Of Conversion?

The California Revised Uniform Limited Liability Company Act authorizes the conversion of a California limited liability company into an "other business entity", a "foreign other business entity", or a "foreign limited...more

California Secretary of State Amends Certificate of Cancellation Form, But Is The Change Lawful?

Last summer, I noted that the California Secretary of State's form of certificate of cancellation for limited partnerships required the statement that upon filing a certificate of cancellation, a limited partnership's powers,...more

In This Case It May Have Been Better To Have Never Registered At All

Section 2105 of the California Corporations Code prohibits a foreign corporation from transacting intrastate business in California without having first registered with the California Secretary of State.  A foreign...more

Secretary Of State Creates Two New Revocation Forms

A corporation with an "active-pending termination" status can be returned to Active status by filing a Revocation of Election to Terminate, also known as a Revocation of Election to Wind Up and Dissolve, that meets the...more

No Change Is Not An Option For 2023 LLC Filings

In April, I wrote about AB 2431 which modifies the statement of information a statement requirement for LLCs.  In 2020, the legislature enacted AB 3075 (Gonzalez) to require that statements of information filed with the...more

SEC Doesn't Define It, But Insists That Every Issuer Have One

This spring, John Jenkins reported that the Securities and Exchange Commission staff now declines to declare effective a registration statement if the issuer does not provide a physical address on the cover page of its...more

Documents Filed With The Secretary Of State Do Not Qualify For Anti-SLAPP Protection

An individual formed a nonprofit public benefit corporation, Xi'an Jiaotung University Alumni Association of Norther California by filing articles of incorporation with the California Secretary of State.  Thereafter, he filed...more

Knowledge Of Restrictions Dooms Stock Transfers

Two California statutes require that restrictions on transfer be included on share certificates.  Section 8204 of the Commercial Code  provides that "[a] restriction on transfer of a security . . . is ineffective against a...more

Where Have All The Articles Gone?

The term "article" has an interesting etymology.  It is derived (via Latin) from the Ancient Greek word, ἄρθρον, meaning a bodily joint.  Articles, like joints, connect things together....more

For A Limited Time Only - California Is Giving Away Corporations, LLCs And More!

 As a result of the recent enactment of California's 2022-2023 Budget Bill, the California Secretary of State's office as announced a temporary waiver of many business entity filing fees.  This waiver will last until June 30,...more

This "Defunct" Delaware Corporation Remains A  California Citizen

Diversity jurisdiction of the federal courts requires complete diversity of citizenship.  28 U.S.C. § 1332.   If a party is a corporation, then it becomes necessary to determine the location of the corporation's citizenship. ...more

Legislators Again Kept In Dark About Constitutional Infirmities Of Climate Corporate Accountability Act

SB 260 scheduled to be heard tomorrow by the Assembly Judiciary Committee.  This bill would enact the the "Climate Corporate Accountability Act".    If enacted, the bill purportedly would require large companies doing...more

Section 2115's Peculiar Consolidation Rule

Section 2115 of the California Corporations Code famously purports to impose numerous provisions of the General Corporation Law on foreign corporations if two tests are met.  One of these tests, the so-called "business...more

Why I Find This Case To Be So Confusing

I recently came across Judge William Alsup's ruling in Carbon Crest, LLC v. Tencue Productions, LLC, 2022 U.S. Dist. LEXIS 66676.  However, the first two sentences of the ruling left me baffled...more

Why This CLA Sponsored Bill Obfuscates Rather Than Clarifies LLC Filings

In 2020, the legislature enacted AB 3075 (Gonzalez) which, among other things, requires a corporation or an LLC to disclose in its statement of information filed with the Secretary of State whether any director of the...more

Plaintiffs Prevail In Constitutional Challenge To California Board Quota Law

This afternoon, Judge Terry Green granted the plaintiff's summary judgment motion in a case challenging the constitutionality of AB 979.  Crest v. Padilla, LA Super. Ct. Case No. 20STCV37513...more

Does Improving CalPERS' Returns Justify State Mandated Discrimination?

We may learn as early as today whether a pending constitutional challenge to AB 979 will be going to trial in May.  AB 979 is California's law requiring publicly held domestic and foreign corporations having their principal...more

California To Transition To Enhanced Bizfile

The Business Programs Division is the largest division of the California Secretary of State's office.  Each year, the Business Programs Division processes millions of business filings and information requests each year. ...more

California Secretary of State's Report Highlights California's Want of Appeal

The California Secretary of State has recently published her report under California's statutes imposing gender and racial/ethnic quotas on the boards of directors of publicly held corporations having their principal...more

What Is An Apostille And Where Do Get One?

Formerly, when someone wanted a public document such as a court judgment or acknowledgment by a notary recognized in another country, it was necessary to go through a cumbersome process of authentication known as...more

A "New Fine Question" For This Proxy Season

In consequence of the enactment of AB 3025 in 2020, the California Secretary of State has added a new question to the Statement of Information (Form SI-550) required to be filed annually by California stock, agricultural...more

Why Stand On Ceremony When You Can Have A Ceremonial Charter?

In 2005, Nevada stopped issuing ceremonial charters to corporations when it introduced its e-SOS processing system.  A ceremonial charter is basically a charter printed by the Nevada Secretary of State's office on colored...more

Some Information That You Won't Find On The Secretary Of State's Website

The California Secretary of State's website provides certain information with respect to a wide range of domestic and foreign entities registered to transact intrastate business, including corporations, limited liability...more

Why No Change Is Not An Option

California permits foreign and domestic corporations to file a statement of statement of "No Change" (Form SI 550NC) if the following three conditions are met...more

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