Which description of Incorporation in Delaware is accurate?

• Incorporation in Delaware always guarantees that a company is tax-free or economically active in the state
• Incorporation in Delaware is sufficient proof that a company is tax-free or economically active in the state
• Incorporation in Delaware proves by itself that a company is tax-free or economically active in the state
• Incorporation in Delaware should not be treated as evidence that a company is tax-free or economically active in the state