/entity-compliance

name: entity-compliance
description: >
  Entity compliance tracker — initialize, report upcoming deadlines, update
  status, run health audit, export to CSV. Maintains a compliance-tracker.yaml
  built from the entity table, calculates filing deadlines by entity and
  jurisdiction, and surfaces what's due in the next 30/60/90 days. Use when
  user says "entity compliance", "filing deadlines", "annual reports due",
  "entity tracker", "what filings are due", "entity health", or "good standing".
argument-hint: "[--init | --report [--days N] | --update [--from-report] | --sweep | --audit | --export [--format csv|table]]"

/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]. > > 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.

---

Tracker file

Lives at `~/.claude/plugins/config/claude-for-legal/corporate-legal/entities/compliance-tracker.yaml`. Structure:

# Entity Compliance Tracker
# Generated: [date]
# Last updated: [date]
# Disclaimer: deadlines are reference only — confirm with registered agent or Secretary of State

metadata:
  company: "[Company Name]"
  generated: "[date]"
  last_updated: "[date]"
  last_audit: "[date or null]"

custom_jurisdictions:   # manually added — US states or countries not in built-in reference table
  []                    # populated when a new jurisdiction is encountered

entities:
  - 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: ""

    jur