[Bluestrike2]

Ouch. The bank's actions seem kind of ridiculous.

The guide doesn't seem to push Delaware C-corp status on its readers, but the specificity might give them that impression anyhow. Personally, I'd split that section into two: C corps in general, and Delaware in particular. I'd also add a paragraph or two that discuss why people might choose not to incorporate Delaware in favor of another state. That way, it would avoid unconsciously guiding readers towards a choice that may not be much benefit to them. Reincorporating elsewhere might be more difficult later on, but it could help you avoid immediately incurring some additional costs in the interim: additional reporting requirements, franchise taxes, registered agent, etc.