DE SB96

Prohibits registered agents from performing duties solely through virtual offices or mail forwarding services, requiring a physical business presence in Delaware

Allows previously filed partnership statements or certificates to be nullified (not just corrected) through a certificate of correction filed with the Secretary of State

Expands ratification provisions to cover void or voidable acts by partners or other persons, and clarifies that ratification may be express or implied through statements, action, inaction, or acquiescence

Requires foreign limited liability partnerships registering in Delaware to include their jurisdiction of formation, formation date, and a partner statement confirming valid existence under home jurisdiction laws

Confirms that the full annual tax for the calendar year must be paid before filing any statement or certificate that would cancel a partnership's statement of existence; takes effect August 1, 2025