/entity-compliance

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.

Purpose

Annual reports, franchise taxes, Statements of Information, biennial filings — every entity in every state has its own schedule and its own consequences for missing the deadline. This skill maintains a single YAML tracker that knows what's due, when, and for which entity. It's lightweight by design: the tracker is a file you own, Claude updates it on command, and you export it when you need to share it.

Important: deadline reference caveat

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.

Jurisdiction assumption

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.

Entity-type disambiguation (especially Delaware)

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].

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