Administrative maintenance is trivial until it is not, and the consequences of neglect appear at the worst moments.

Annual reports and franchise taxes in the state of organization and in every state where the entity is qualified, on different dates.

Registered agent current in every state, with the address maintained. Service on a stale agent is still effective, and default judgments entered because notice went to an old address are common.

Foreign qualification wherever the entity transacts business, which is a broader test than having an office — employees, property, contracts performed locally, and in some states a single employee working remotely.

Consequences of lapsing. Administrative dissolution; loss of the right to maintain an action in that state’s courts until qualified and back taxes paid; loss of the entity name; and in some states personal liability for those purporting to act for a dissolved entity.

Reinstatement is available in most states within a period, retroactive in some and not in others.

Licenses and permits with their own renewal cycles.

Beneficial ownership reporting obligations where applicable, with updates on change within short deadlines.

Practical control. A single calendar with every filing, owned by one person, reviewed annually.