Glossary • Updated 2026
By Srikanta M.Reviewed against FTB / SOS sources: September 2026Methodology

Registered Series (DE)

Individually registered cells of a Delaware Series LLC: $100 each per year under HB 400.

In detail

Each registered series gets liability segregation only if formalities are observed per series.

Unregistered series lack public notice and get weaker protection.

Cross-state recognition varies: most counsel prefer separate LLCs for operating assets.

Where it matters

More definitions

Sources

  • Cal. Rev. & Tax Code; 8 Del. C.; Wyo. Stat. Title 17; FTB/SOS glossaries