Today, forming a corporation is easier than ever. Individuals who wish to form a corpora-tion can simply access the services of one of the many companies that provide online in-corporation services. Although one has always been able to incorporate in states outside of his or her residence, online incorporation service providers have made this process much more simple. Delaware has been the favorite of many out-of- state incorporations over the past several years. This is due, in large part, to the state’s limited restrictions on the formation and operation of corporations.