KeyState | Nevada & Delaware Domicile

	INVESTMENT HOLDING CO's/SPE's WHY NEVADA OR DELAWARE
	ESTABLISHING SUBSTANCE IN NEVADA/DELAWARE
	DIAGRAM OF A TYPICAL SUBSIDIARY
	CAPTIVES
	NEVADA OR DELAWARE - CHOOSING A CAPTIVE DOMICILE

An entity operating in a state that taxes income from intangible assets may be able to eliminate or reduce such taxes by properly setting up and maintaining a Nevada or Delaware Intangible Investment Subsidiary.* The following intangible assets are commonly held by Nevada or Delaware Investment Subsidiaries that are structured by tax and legal experts so that the income generated by these assets is not subject to state tax.

*Delaware exempts income from intangible assets under Delaware State Statute 1902(b)(8) and Nevada has no corporate income tax.


INTANGIBLE ASSETS:
	•	Notes	•	Receivables
	•	Beneficial Interests held in trusts	•	Stocks and bonds
	•	Trademarks	•	Tradenames
	•	Patents	•	Limited partnership interests
	•	Licenses	•	Other securitized assets
INCOME:
	•	Capital gains	•	Royalties
	•	Dividends	•	License fees
	•	Interest	•	Other passive income
CORPORATIONS THAT COULD BENEFIT FROM FORMING AN ENTITY IN NEVADA OR DELAWARE:

	•	Pay state taxes on dividends or interest from investments
	•	Own valuable intellectual property, such as patents, trademarks or copyrights
	•	Pay state taxes on interest realized from inter-company loans
	•	Own stock in a subsidiary that is to be sold for a gain
	•	Own a limited partnership interest, the income from which is subject to state taxes
	•	Own a capital asset that is to be sold for a gain

Persons interested in the potential tax benefits of domiciling an entity in Nevada or Delaware are advised to consult with their legal and tax advisors.
KeyState Corporate Management makes no representations as to the effectiveness of any particular tax strategy.

© 2008 KeyState Corporate Management (NV), INC.