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By Eric Geringswald | CSC
Lawmakers in Delaware passed new legislation during the latest legislative session regarding trade names of corporations and LLCs. The new legislation takes effect June 2, 2025.
The change allows—but does not require—a corporation or LLC transacting business in Delaware under a trade name that does not disclose its legal name to register the trade name and the legal name of the corporation or LLC with the Delaware Division of Revenue.
The new legislation also allows—but doesn’t require—a corporation or LLC that doesn’t engage in, prosecute, or transact any business in Delaware to register a trade name that doesn’t disclose the legal name of the corporation or LLC by filing a certificate with the Delaware Division of Revenue designating the trade name.
Persons desiring to register a trade name in this manner must first acquire a special trade name license from the Delaware Division of Revenue.
The changes regarding trade names are captured in the Spring 2025 edition of CSC’s Delaware Laws Governing Business Entities Annotated. The Spring 2025 edition is current through Chapter 3 of the 153rd General Assembly and includes changes to Delaware’s unclaimed property law.
More than 45 new case notes from Delaware courts and courts in other jurisdictions applying Delaware business entity law have been added since the Spring 2024 edition. Volume 2 includes the full text of six significant Delaware cases focusing on the latest legal developments involving:
A comprehensive Fee Schedule provides up-to-date information for calculating annual franchise taxes and other related business entity fees. The book also includes online access to more than 150 forms for incorporation, formation, qualification, mergers, dissolution, and name reservation for all business entity types in Delaware via the LexisNexis® Store download center. A listing of the forms and contact information for Delaware’s Division of Corporations can be found in the book’s appendix.
The Spring 2025 edition of Delaware Laws Governing Business Entities Annotated is available as a two-volume softbound book or as an eBook, compatible with dedicated eReader devices, computers, tablets, and smartphones that use eReader software or applications. It is also available on the LexisNexis® Digital Library.
To learn more about Delaware Laws Governing Business Entities Annotated, call 1.800.533.1637 or visit us online at www.lexisnexis.com/csc.