de-formationSource-cited draft Tier 2 Delaware content skill for entity formation covering tax year 2025. Includes the Court of Chancery and DGCL advantages making Delaware the standard for VC-backed startups, $90 LLC Certificate of Formation, $89 C-Corp Certificate of Incorporation, $300 annual LLC tax (June 1 deadline), the "startup standard" 10M-share / $0.0001 par value structure that optimizes franchise tax under the Assumed Par Value method, Series LLC firewalling, Statutory Trusts, Public Benefit Corporations, foreign qualification requirements in operating states, and the §83(b) 30-day election trap for founder restricted stock.