California Legislature Adopts Broad Overhaul of Business Entity Laws

California flag with state capitol in the background

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California flag with state capitol in the background

By Eric Geringswald | CSC

Legislative Updates at a Glance

More than 70 sections of California’s Corporations Code and related codes were added or amended during the 2025 legislative session, including new fees for securities filings and new procedures regarding unclaimed digital financial assets.

The changes are captured in the 2026 Edition of California Laws Governing Business Entities Annotated, releasing this month from CSC Publishing in collaboration with LexisNexis.

The 2026 Edition includes a Table of Sections Affected listing all legislative changes, as well as Blackline Amendment Notes that indicate exactly how the laws have changed. Legislative Analysis summarizes the most significant changes to the law.

Key Case Law Developments

More than three dozen new case notes from state and federal courts interpreting the law have been included in this edition, as well as five full-text cases discussing the latest legal developments regarding the Business Judgment Rule, annual meetings, noncompetition provisions, stock options and transfers to stockholders. New cases are listed in the Table of New Annotations and marked with gray bars in the body of the book.

Readers also get online access to more than 190 state and county forms for incorporation/formation, qualification, mergers, dissolution, and name reservation for all business entity types via the LexisNexis Bookstore download center. A listing of forms and contact information for the California Secretary of State are included in the book’s appendix.

There is also an up-to-date California Fee Schedule showing required fees for business filings with the Secretary of State.

As with CSC’s other annotated statutory collections, California Laws Governing Business Entities Annotated is also available as an eBook and is part of the LexisNexis Digital Library.

To learn more about the 2026 Edition of California Laws Governing Business Entities Annotated, call 1.800.533.1637 or visit us online at www.lexisnexis.com/csc.

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