SGI was originally incorporated as a California corporation in November 1981, and reincorporated as a Delaware corporation in January 1990. -- http://en.wikiped

SGI was originally incorporated as a California corporation in November 1981, and reincorporated as a Delaware corporation in January 1990. -- http://en.wikipedia.org/wiki/Silicon_Graphics http://en.wikipedia.org/wiki/Silicon_Graphics I presume that you pay lawyers in Delaware to use their office address as your official headquarters and then your California office becomes a satellite office. The fee for this service could be expensive but it would be tax effective.