Yup.  Of all the places you could create a company one of the most popular is Delaware.  Anyone starting a new LLC should seriously consider incorporating in that state.  If for no other reason than all the ‘services’ in the state which do nothing but register companies.  It’s the local cottage industry.  

Don’t believe me?  Planet Money Podcast recently was talking about creating shell companies to learn how certain people can create tax shelters.  The podcast is an interesting look at the darker side of incorporation and worth checking out if you’re curious.  Don’t forget to follow up with “What can we do with our shell companies?” and “How to hide money from your spouse.“