Entity Compliance

Entity Compliance

Compliance Calendar by Entity Type

US Entities

India Entities

Compliance Check Workflow

Tool Routing

• Primary system: estate-planning for entities, critical dates, ownership paths, and linked legal docs.
• Tax planning overlays: household-tax for estimated payments, scenario analysis, and filing-readiness views.
• Finance facts: finance-graph only when underlying valuation/statement context is required to explain a compliance risk.
• Regulatory context: us-legal.search_court_opinions and us-legal.get_recent_court_opinions for case law relevant to compliance obligations; us-legal.search_federal_register for pending regulatory changes affecting entity filing requirements.
• Do not treat finance-graph analytics as a substitute for household-tax scenario outputs.

Step 1: List Active Entities

list_entities(status='active') — all entities requiring compliance attention.

Step 2: Check Critical Dates

get_upcoming_dates(days=90) — filter for tax_filing, registration_renewal types. Flag any overdue (due_date < today, completed = false).

Step 3: Per-Entity Audit

For each active entity, verify:

1. Annual filing: Is the tax return filed or on extension?
2. K-1s distributed: (For pass-through entities) Are K-1s sent to all owners?
3. State filings: Annual report filed? Franchise tax paid?
4. Registered agent: Current and renewed?
5. Documents: Is the operating agreement / trust document linked in estate-planning?

Step 4: Output

## Compliance Status — [Date]

### Overdue
| Entity | Filing | Due Date | Days Overdue |
|--------|--------|----------|-------------|

### Upcoming (Next 90 Days)
| Entity | Filing | Due Date | Days Until | Status |
|--------|--------|----------|-----------|--------|

### K-1 Distribution Status
| Entity | K-1 Recipients | Distributed? | Date |
|--------|---------------|-------------|------|

### Registration Status
| Entity | State | Agent | Renewal Due |
|--------|-------|-------|-------------|

### Gaps
[Entities missing critical dates entries, documents, or agent info]

Always append:

• Provenance: which MCPs were used (estate-planning, household-tax, optional finance-graph)
• Confidence notes: missing data fields that could change the recommendation

K-1 Tracking

For each pass-through entity (LLC, S-Corp, Irrevocable Trust):

1. Identify all owners from ownership_paths
2. Each owner receives a K-1 showing their share of income/loss
3. Track: K-1 prepared → K-1 sent → K-1 filed with owner's return
4. Deadline: K-1s must be sent by Mar 15 (US) to owners

State-Specific Notes

Delaware

• Annual franchise tax: due Mar 1 (corps) or Jun 1 (LLCs)
• Annual report: filed with franchise tax
• Registered agent: mandatory, renewal varies by provider

California

• LLC annual fee: $800 minimum franchise tax (due Apr 15)
• LLC fee: additional fee based on total income ($0-$900+)
• Statement of Information: due within 90 days of formation, then biennially

Texas

• Franchise tax: due May 15
• No income tax, but margin tax applies to entities with revenue > $2.47M

India (Karnataka)

• Professional tax: applies to employed individuals and businesses
• Shops & Commercial Establishments Act: registration required