Delaware is a state in the Northeastern United States. Delaware's economy shifted to a manufacturing base in the late 19th century, led by the transformation of the DuPont Company.[1] Modern growth in the financial workforce has overtaken the manufacturing sector in the state's economy. The Delaware General Corporation Law provides a flexible and stable framework for national incorporation.[2] While they are seldom headquartered in the state, the management-friendly and mature legal system attracts many corporations; over 66% of the Fortune 500 are incorporated in Delaware.[3]