By Eric Geringswald | CSC Key Business Tax Changes in Michigan Michigan lawmakers approved changes to several of the state’s business tax statutes: Income tax on flow-through entity members — The Department of Treasury may require...

By Eric Geringswald | CSC Colorado’s unique “three of six” combined reporting test has been replaced with the Multistate Tax Commission’s standard. The change now requires the members of an affiliated group of C corporations...

By Eric Geringswald | CSC Lawmakers in Delaware passed new legislation in June 2024 in response to two recent Delaware Court of Chancery rulings: West Palm Beach Firefighters’ Pension Fund v. Moelis & Co. , which addressed limitations on a...

By Eric Geringswald | CSC Delaware’s governor John Carney recently signed legislation making sweeping changes to the state’s Uniform Commercial Code. More than 70 sections of Title 6 of the Delaware Code were amended or added by the Act...

By Eric Geringswald | CSC Delaware’s Court of Chancery predicted that more than 2 million Delaware entities would be created in 2023 and described fiduciary duty and contract Law as “elemental forces” of Delaware corporate law. “To...