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What the claim actually is

Piercing is not a cause of action

The two-part test

Check your understanding

The records

What a court actually looks at

Commingling is the one that sinks it

Closing a gap that is already open

Reconstruct honestly

What counts as a major action

The thirty-minute year

Why missing minutes and commingled accounts matter, what courts actually look at in a veil-piercing claim, and how to reconstruct records for years you never documented.

Incorporating creates a separate legal person. Keeping it separate is a practice, not an event — and the practice is where most closely held companies drift.

Closing the Paper Gap: Corporate Formalities That Hold

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