1. Load

   ~/.claude/plugins/config/claude-for-legal/corporate-legal/CLAUDE.md

   →

   ## Entity Management

   (entity table, jurisdictions, registered agent).
2. Route to the correct mode below based on flag:
   • No flag or

     --init

     : Mode 1 — initialize tracker from entity table

   • --report

     : Mode 2 — surface upcoming deadlines and overdue items

   • --update

     : Mode 3a (manual) or 3b (--from-report upload) — update status

   • --sweep

     : Mode 3c — walk through unknown/overdue items one by one

   • --audit

     : Mode 4 — full health audit

   • --export

     : Mode 5 — produce CSV or table export
3. Read/write

   ~/.claude/plugins/config/claude-for-legal/corporate-legal/entities/compliance-tracker.yaml

   .
4. After any update: show summary of changes and next action.

The filing deadlines in this skill's reference table reflect publicly available requirements as of the skill's build date. State filing requirements and due dates can change. Always confirm deadlines with your registered agent or directly with the relevant Secretary of State before relying on them for compliance purposes. If you use CT Corp, National Registered Agents, or another registered agent service, their compliance calendar is authoritative for your specific entities — use this tracker to organize and surface their data, not to replace it.

This tracker computes deadlines against the state or country of formation / qualification recorded per entity. Filing rules, due-date mechanics, and fee structures vary materially by jurisdiction. If an entity's actual footprint differs from what's in

~/.claude/plugins/config/claude-for-legal/corporate-legal/CLAUDE.md

(undisclosed foreign qualification, dissolved entities, jurisdictional re-domestication, international filings managed by a local agent), the output may not apply as written — confirm with the registered agent or local counsel for that jurisdiction.

The filing calendar depends on entity type, not just jurisdiction. Treating a "Delaware entity" as a single bucket is a common and consequential error — DE corporations, DE LLCs, and DE LPs have different filings, different deadlines, and different consequences for a miss. Confirm the entity type from the entity table before computing or reporting a deadline, and never copy a deadline from one entity-type to another in the same state.

Delaware — the split that matters:

• DE Corporation (Inc., Corp.): Annual report AND franchise tax, both due March 1. Franchise tax is calculated by the authorized-shares method or the assumed-par-value capital method (whichever is lower); the annual report captures director / officer information. Statutory basis: 8 Del. C. §§ 501–502 [verify current].
• DE LLC: No annual report required. Annual tax is a flat $300, due June 1. Statutory basis: 6 Del. C. § 18-1107(d) [verify current fee and date].
• DE LP: No annual report required. Annual tax is a flat $300, due June 1 (parallel to the LLC rule). Statutory basis: 6 Del. C. § 17-1109 [verify current].

A DE LLC is NOT required to file a March 1 annual report — writing that deadline for an LLC carries real risk (spurious "overdue" flags that mask actual June 1 exposure, or worse, the inverse: a user who treats the March 1 corporation rule as universal and misses the June 1 LLC deadline). If the entity table records a Delaware entity without a type, flag it as

type_unknown

and ask the user to confirm before computing either deadline.

The same entity-type discipline applies in every other jurisdiction with divergent filing regimes by entity type (e.g., CA corp Statement of Information vs. CA LLC SOI cadence; TX franchise tax applies to corporations, LLCs, and LPs but with different no-tax-due thresholds). When the reference table for a jurisdiction is populated, make sure it is indexed by entity type, not just by state.

• name: "[Entity Name]" type: "[Corporation / LLC / LP / other]" state_of_formation: "[state]" formation_date: "[date or null]" status: "[active / dormant / dissolving]" registered_agent: "[CT Corp / National / in-house / other]" notes: ""
  jurisdictions:
  • state: "[state]" qualification: "[domestic / foreign]" qualified_date: "[date or null]" agent_managed: false # set true for international entities where a local agent handles compliance local_agent: "[name or null]" filings:
    • type: "[Annual Report / Franchise Tax / Statement of Information / Biennial Statement / other]" due_date: "[YYYY-MM-DD]" due_basis: "[fixed date / anniversary month / other]" last_filed: "[date or null]" last_fee: "[amount or null]" status: "[current / due_soon / overdue / unknown]" confirmed_good_standing: "[date or null]" notes: ""

Status values:
- `current` — filed for current period, nothing due within 90 days
- `due_soon` — due within 90 days
- `overdue` — past due date with no filed date recorded
- `unknown` — no information; needs manual confirmation

---

1. Ask the user whether they have a current compliance report from the registered agent — that's the most authoritative source.
2. If not, ask the user what they know (filing type, due-date basis, last filed date, typical fee). Record what they provide.
3. For anything the user does not know, flag the entity × jurisdiction entry as

   unknown

   — do not populate dates from a cached reference. The user's next step is to confirm with the registered agent or Secretary of State.

I don't have filing requirements for [Jurisdiction] in the reference table. Let me capture them so we can track this going forward.

For [Entity] in [Jurisdiction]:

1. What type of filing is required? (Annual report, franchise tax, confirmation statement, annual return, or something else?)
2. When is it due? (Fixed date like May 1, anniversary month, or other?)
3. What's the typical fee? (Approximate is fine — or "unknown".)
4. Who is your registered agent or local filing agent there?

custom_jurisdictions

custom_jurisdictions:
  - jurisdiction: "[State / Country]"
    jurisdiction_type: "[US state / Canada province / EU member state / other]"
    filings:
      - type: "[filing type]"
        due_basis: "[fixed: MM-DD / anniversary month / other description]"
        typical_fee: "[amount or unknown]"
        notes: "[any other relevant information — e.g., local agent required, filing in local language]"
    added_by: "manual"
    added_date: "[date]"

--init

• Is there a local filing agent or registered office agent handling compliance? If yes, note the agent name — the tracker can flag when to follow up with them rather than calculating due dates independently.
• Is the entity required to file any group-level reports in this jurisdiction (e.g., country-by-country reporting, beneficial ownership registers, economic substance filings)?

agent_managed: true

unknown

~/.claude/plugins/config/claude-for-legal/corporate-legal/entities/compliance-tracker.yaml

• current

  if last_filed is within the current filing period

• due_soon

  if due within 90 days and no last_filed for current period

• overdue

  if due date has passed and no last_filed for current period

• unknown

  if formation_date is missing or state is not in reference table

Entity compliance tracker initialized.

Entities: [N]
Total jurisdictions: [N]
Filings tracked: [N]

Status summary:
  ✅ Current:   [N]
  ⏰ Due soon:  [N] (next 90 days)
  🔴 Overdue:   [N]
  ❓ Unknown:   [N] (confirm with registered agent)

Run /corporate-legal:entity-compliance --report to see what's due.

## Who's using this

~/.claude/plugins/config/claude-for-legal/corporate-legal/CLAUDE.md

Filing a Statement of Information, annual report, or franchise tax return with a Secretary of State has legal consequences — it's a formal representation from the entity, it carries fees, and missed or incorrect filings can cause loss of good standing or franchise-tax defaults. Have you reviewed this with an attorney (or a qualified registered agent) before filing? If yes, proceed to record the filing. If no, here's a brief to bring to them:

• Entity, jurisdiction, filing type, and due date
• What the tracker says about the last filing (date, fee, officer/director information last reported)
• Open questions (is the officer/director information still accurate; has the registered agent changed; has the principal office changed)
• What could go wrong (out-of-date officer information, missed deadline triggering franchise tax or dissolution, fee calculation error)
• What to ask the attorney (is a filing actually needed this year; are there any charter amendments or officer changes that need to be reflected; who should sign)

If you need to find an attorney, solicitor, barrister, or other authorised legal professional: contact your professional regulator (state bar in the US, SRA/Bar Standards Board in England & Wales, Law Society in Scotland/NI/Ireland/Canada/Australia, or your jurisdiction's equivalent) for a referral service.

last_filed

/corporate-legal:entity-compliance --update

"We filed the Delaware annual report for [Entity] on March 1. Fee was $450."

• last_filed

  → March 1 date

• last_fee

  → $450

• status

  →

  current

• last_updated

  in metadata

/corporate-legal:entity-compliance --update --from-report

• Filing type and due date
• Last filed date (if present)
• Good standing status and date confirmed
• Any flags or warnings from the agent

Updated [N] entities from report.

Matched: [N]
Unmatched (in report, not in tracker): [list — may need to add to entity table]
Not in report (in tracker, no update): [list — status unchanged]

/corporate-legal:entity-compliance --sweep

unknown

overdue

[Entity] / [State] / [Filing type] — currently showing as [status]. Has this been filed? If yes, when and what was the fee?

/corporate-legal:entity-compliance --audit

• Overdue items (from report mode)
• Unknown status items

• Entities marked as

  dormant

  — flag for review: should these be dissolved? Carrying dormant entities costs money (annual fees, registered agent fees) and creates ongoing compliance obligations.
• Entities with formation_date older than 5 years and status

  dormant

  — flag as dissolution candidates.
• Entities missing formation_date — flag as data gap.

• Entities with no

  confirmed_good_standing

  date — unknown whether in good standing; risk if a transaction requires a certificate on short notice.
• Entities with

  confirmed_good_standing

  older than 12 months — stale; worth refreshing, especially if M&A or financing is anticipated.

• Based on

  ~/.claude/plugins/config/claude-for-legal/corporate-legal/CLAUDE.md

  entity table: are there states in the company's operational footprint (offices, employees) where entities are not foreign qualified? This requires the attorney to confirm operational presence — Claude can flag the question but cannot determine presence independently.

• From

  ~/.claude/plugins/config/claude-for-legal/corporate-legal/CLAUDE.md

  : if intercompany agreements are marked as partial or no, flag which entity relationships likely need agreements (parent-subsidiary services, IP licenses, loans).

ENTITY HEALTH AUDIT — [date]

FILING COMPLIANCE
  Overdue: [N]
  Unknown status: [N]
  Action: run --sweep to confirm unknown items

DORMANT ENTITIES ([N])
  [List of dormant entities with age and annual carrying cost if known]
  Dissolution candidates (>5 years dormant): [list]

GOOD STANDING
  No record: [N] entities
  Stale (>12 months): [N] entities
  Consider refreshing before: [any upcoming transactions or contract renewals if known]

POTENTIAL GAPS
  Foreign qualification: [flag question — confirm operational presence in:]
    [list of states from `~/.claude/plugins/config/claude-for-legal/corporate-legal/CLAUDE.md` footprint not in tracker as qualified]
  Intercompany agreements: [status from `~/.claude/plugins/config/claude-for-legal/corporate-legal/CLAUDE.md`]

RECOMMENDED ACTIONS
  1. [Highest priority action]
  2. [etc.]

• It does not file anything. Output is a tracker and a to-do list; filing is done by the attorney, outside counsel, or registered agent.
• It does not pull good standing certificates. It tracks when certificates were last confirmed; obtaining them is manual or via registered agent.
• It does not determine whether foreign qualification is required in a given state. That analysis depends on facts about business activity that the attorney must confirm.
• It does not replace a registered agent service for companies with complex multi-entity structures. CT Corp, National Registered Agents, and similar services have dedicated compliance teams and direct state relationships. This skill is best suited for smaller organizations without agent support, or as a lightweight layer on top of agent data for organizations that do have support.
• The filing deadline reference table is not legal advice and may not reflect current requirements. Confirm all deadlines before relying on them.

=

+

-

@

• Prefix with a single quote:

  '=SUM(A1:A10)

  →

  =SUM(A1:A10)

  (displayed as text, not executed)
• Applies to every cell that contains text sourced from a document, a tool result, or a user paste. Column headers you control and computed values you produce are safe.
• CSV: also escape embedded commas, double quotes, newlines (RFC 4180 quoting).
• This is not optional. A spreadsheet your user opens in Excel that triggers a macro or exfiltrates data via DDE is a supply-chain attack on your user.