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Delaware has historically done a very good job at enacting business statutes which meet the needs of modern businesses. Delaware was one of the first states to enact LLC and has continued to evolve its laws. For example, Delaware was the first state to create the Series LLC.

However, as appealing as a Delaware LLC can be in some cases, most states have adopted flexible LLC statutes and usually it makes more sense for a small business to form an LLC in the state where it will be doing business.

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