Legal & Litigation Risk · SECTION 10

Section 11 of 12

Legal & Litigation across SMU CGI

Long-form source as of 2026-08-10

This page is the practitioner-facing face of a five-part research program. Each sibling property covers a different audience or methodological lane. The cross-links below are deep links to the substantive page or dashboard, not landing pages.

One operating principle

Reincorporation is not risk elimination. It is risk migration. Counsel’s first task is to identify which claim, in which forum, under which state’s law, based on which accrual date, and under which charter / bylaw package. Maturity legends, lane diagrams, and Bluebook citations are tools for executing that triage with discipline. They do not substitute for it.

The 2025 reform cycle — SB 29, SB 1057, H.B. 40 in Texas; SB 21 in Delaware — and the December 19, 2025 Delaware Supreme Court reversal in In re Tesla together moved the doctrinal terrain materially. The page above was substantively verified on August 10, 2026 (v2.0) and will be updated as the Delaware Court of Chancery rules on the Dropbox pleading and as the Texas Business Court and Nevada Supreme Court resolve the open questions. Email sgoodwin@smu.edu for corrections, additions, or to be added to the dispatch list.

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