I'm at a loss to understand the headline of the original article. There is an incredibly simple tax calculator at (http://www.corp.delaware.gov/frtaxcalc.shtml

I'm at a loss to understand the headline of the original article. There is an incredibly simple tax calculator at (http://www.corp.delaware.gov/frtaxcalc.shtml http://www.corp.delaware.gov/frtaxcalc.shtml) that makes it obvious that there are two alternative methods of calculation with vastly different outcomes in terms of tax liability. If you're going to bypass using a lawyer or tax advisor, you need to do your homework. Franchise tax for a C Corp with, say, 10MM shares at no par value and no assets should be about $150.