[epi0Bauqu]

Here's his article on it: http://thestartuplawyer.com/incorporation/the-delaware-freak...

His example comes to $175.

And it may be much worse depending on specifics or if you take this specific advice but incorporate in another state.

[ryanroberts]

Well, the example assumed the startup's gross assets were $250,000. If gross assets were $100,000 the tax would be $75 (actual calculation gives you $70 but min is $75).