Most technology startups are formed in the state of Delaware. This is not a universal truth, but is the norm and we recommend Delaware as the state of incorporation. Delaware has arguably the most advanced body of corporate law than any other state, a judicial system familiar with business issues and corporate filings with state authorities are quicker and more convenient than most other states. In other words, it is a business friendly state. In this Company Incorporation section, we will assume the company is formed as a Delaware corporation.