DE SB97

Prohibits registered agents from performing duties solely through virtual offices or mail forwarding services, requiring physical presence in Delaware at sufficiently frequent times to accept service of process

Clarifies that ratification or waiver of void or voidable partnership acts can be express or implied through statements, action, inaction, or acquiescence by partners or other persons

Revises certificate filing requirements for dissolved limited partnerships, specifying who must sign documents when liquidating trustees (rather than general partners) are winding up affairs

Allows certificates of correction to nullify (not just correct) erroneously filed certificates, including certificates of cancellation filed before dissolution or completion of winding up

Confirms that annual taxes for domestic limited partnerships, registered series, and foreign limited partnerships must be paid in full before filing any certificate that will terminate their existence, effective August 1, 2025