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Statutory Brief · Delaware Compliance

Delaware SOS VDA (Form VDA-1) vs. Department of Finance Kelmar Audit

Missing the 90-day Delaware Secretary of State VDA enrollment window permanently shifts your company into a hostile Department of Finance examination.

Key Statutory Findings & Holder Guidance

Lookback Period: Both span 10 report years + 5-year dormancy (15 transaction years), but SOS VDA lets you control self-review pace with a dedicated Holder Advocate.
Interest & Penalties: SOS VDA waives 100% of statutory interest and penalties; DoF audit assesses up to 50% statutory interest/penalties.
90-Day Void Safe Harbor: Presumptively excludes checks voided within 90 days of issue under SOS VDA rules.

Corporate finance and tax teams evaluating these rules should verify entity-specific incorporation history and prior filing logs before submitting positive or negative reports to state portals.