Delaware Division of Corporations Changes Policy on Prior Effective Dates
The Delaware Division of Corporations has changed its policy
regarding acceptance of documents for filing with a prior effective date.
In the past, if a document was filed with a date prior to the filing date,
it was the Division's policy to accept the document and treat it as effective
upon filing.
Effective March 1, 2002, the Delaware Division of Corporations will no longer
accept for filing documents with a prior effective date unless the phrase
"for accounting purposes only" is added to the effective date statement
in the document.
If you have any questions about this change in policy, please contact CSC
at 1.800.927.9800.
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