05 Mar 2026

2026 Updates to Connecticut and Rhode Island Business Entity Laws: What Practitioners Need to Know

By Eric Geringswald | CSC

Key Legislative Changes in Connecticut

The 2025 legislative session of the Connecticut General Assembly introduced several changes affecting the business community.

Updates include amendments to laws governing service of process on corporations and revisions to securities regulations. The Legislature also enacted a new chapter of the Uniform Commercial Code addressing “controllable electronic records,” including digital assets such as cryptocurrency and NFTs.

Our Table of Sections Affected outlines these statutory revisions. In addition, a Legislative Analysis prepared by Nancy A.D. Hancock, Member, Pullman & Comley LLC, provides a detailed overview of the changes and their practical implications.

Corporate Tax Changes in Rhode Island

In Rhode Island, lawmakers passed two acts affecting corporate taxation.

These changes redefine “net income” and require five days’ notice to the Department of Taxation before the sale or transfer of a major portion of business assets. These updates may impact transactional planning and compliance procedures for businesses operating in the state.

What’s New in the 2026 Edition

The 2026 Edition of Connecticut & Rhode Island Laws Governing Business Entities Annotated incorporates these legislative developments to ensure practitioners are working with current statutory authority.

The new edition also includes:

  • Recent case notes from Connecticut and Rhode Island courts interpreting business entity law

  • Tables of New Annotations identifying all newly added cases

  • Gray bar highlights throughout the book to easily identify new material

Practical Tools for Business Law Practitioners

This edition provides more than statutory updates. It also includes:

  • Up-to-date fee schedules for required state filing fees

  • Online access to business entity forms via the LexisNexis® Bookstore download center

  • Forms for incorporation, formation, qualification, mergers, dissolution, and name reservation

  • A state-specific forms listing included in the appendix

These tools support efficient filings and help reduce administrative friction.

Available Formats

Connecticut & Rhode Island Laws Governing Business Entities Annotated is available as:

  • A softbound volume

  • An eBook compatible with eReader devices, computers, tablets, and smartphones

  • The LexisNexis® Digital Library

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For more information about the 2026 Edition of Connecticut & Rhode Island Laws Governing Business Entities Annotated, call 800.533.1637 or visit lexisnexis.com/csc.

This title, along with many others, is available on the LexisNexis Digital Library.