New Business Law in Connecticut Amends Tax Laws Governing Pass-through Entities

By Eric Geringswald | CSC

The 2024 legislative session of the Connecticut General Assembly produced numerous new statutes affecting corporations and other business entities. For example:

• Business entities, both domestic and foreign, must comply with new requirements when filing documents with the Secretary of the State.
• Registered agents in Connecticut must meet additional standards.
• The Connecticut Entity Transactions Act has been amended, eliminating a ban on certain entities from participating in mergers and conversions, while broadening the types of transactions to which the Act applies.

Legislative analysis prepared by Nancy A.D. Hancock; a Member of Pullman & Comley LLC provides an overview of the changes.

Meanwhile, in Rhode Island, legislators revised the state’s corporate tax laws.

The 2025 Edition of Connecticut & Rhode Island Laws Governing Business Entities Annotated captures these legislative developments to ensure practitioners in Connecticut and Rhode Island are working with the most up-to-date information. A Table of Sections lists the statutory changes for each jurisdiction.

The book also includes the latest recent case notes from state and federal courts from both jurisdictions interpreting the law for Connecticut and Rhode Island. The book’s Tables of New Annotations lists all newly added cases, and new cases are also highlighted with gray bars in the body of the book.

There are up-to-date Fee Schedules for each state with required filing fees for various business services, as well as online access to business forms for incorporation/formation, qualification, mergers, dissolution, and name reservation for all business entity types in Connecticut and the Rhode Island via the LexisNexis® Bookstore download center. A state-specific listing of the forms and contact information is included in each jurisdiction’s appendix.

Connecticut and Rhode Island Laws Governing Business Entities Annotated is available as a 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 the 2025 Edition of Connecticut & Rhode Island Laws Governing Business Entities Annotated, call 1.800.533.1637 or visit us online at www.lexisnexis.com/csc.