Still some accountants and lawyers recommend forming a Delaware corporation in all cases. Why?
First, the Delaware General Corporation Law is one of the most advanced and flexible corporation statutes in the nation. Second, Delaware courts and, in particular, the Court of Chancery, have over 200 years of legal precedent as a maker of corporation law. Third, the state legislature seriously takes its role in keeping the corporation statute and other business laws current. Finally, the office of the Secretary of State operates much like a business rather than a government bureaucracy with its modern imaging system and customer service oriented staff.
