site: add DEXIT corporate-services page + readiness assessment + cited filings

New page /services/corporate/dexit-reincorporation (matches CRTC service-page
structure): explains DEXIT, the DE franchise-tax dollar driver (real Oracle Health
proxy: $23,600 -> ~$1,000), NV/TX/FL destination guidance, 6-step how-it-works,
3 cited real SEC reincorporation filings (Oracle Health, FG Financial, LogicMark)
with verbatim quotes + EDGAR links, honesty callout, and a lead-gen CTA ('Get my
DEXIT estimate' -> /contact?topic=dexit, NOT a buy-now checkout). Linked from the
corporate services index (new card) + the global Services dropdown across the site.

docs/dexit-cited-filings.md: the filing excerpts + verified gov/statute links.
docs/dexit-readiness-assessment.md: HONEST e2e readiness -- new NV/TX formation is
built (checkout order_type=formation -> formation_orders -> ERPNext SO ->
formation_worker -> TX/NV adapters) but unverified e2e; the 'move a company'
(conversion/domestication) flow + corporate annual-report automation are NOT built;
EIN is kept on a conversion (our ein_worker does NEW EINs only). Page stays lead-gen
until the generic entity-conversion SKU + admin-assisted handler are built+tested.

docs/dexit-cited-filings.md

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+# DEXIT outreach: cited SEC filings (proof for copy + a "verify it yourself" block)
+
+Real reincorporation filings from OTC/microcap issuers, with verbatim excerpts and
+links. Use these to back the email claims and on any proof page. All are public on
+SEC EDGAR; the recipient can open them and verify in under a minute. Pulled
+2026-06-09.
+
+---
+
+### 1. Oracle Health, Inc. - DE -> NV (the dollar-figure proof)
+Definitive proxy explaining the reincorporation. The single best citation because
+it puts a hard number on the Delaware franchise-tax pain for a microcap.
+
+> "we anticipate that the Reincorporation will result in reduced corporate tax
+> obligations, as Nevada currently imposes no corporate income or franchise tax,
+> while Delaware imposes an annual franchise tax, ranging from $175 to a maximum
+> of $200,000. **Despite that we are a pre-revenue startup, our Delaware franchise
+> tax obligation for fiscal year 2021 reached $23,600.** Nevada only charges
+> corporations incorporated in Nevada nominal annual corporate fees ... We
+> anticipate that our obligation for this annual fee will be **approximately
+> $1,000** ..."
+
+> "Nevada is a nationally-recognized leader in adopting and implementing
+> comprehensive and flexible corporation laws ... Nevada courts have developed
+> considerable expertise in dealing with corporate legal issues and have produced
+> a substantial body of case law construing Nevada corporation laws."
+
+> "The Articles of Incorporation of Oracle NV limit the liability of its directors
+> and officers to the maximum extent permitted by Nevada law. As a result, a
+> director or officer will have no personal liability ... except for (a) acts or
+> omissions which involve intentional misconduct, fraud or a knowing violation of
+> law, or (b) the payment of distributions in violation of section 78.300 of the
+> Nevada Revised Statutes."
+
+Link: https://www.sec.gov/Archives/edgar/data/1777274/000121390022032759/ea161576-1u_oraclehealth.htm
+(CIK 0001777274, accession 0001213900-22-032759)
+
+---
+
+### 2. FG Financial Group, Inc. (FGF) - DE -> NV (shareholder-approved, by merger)
+8-K reporting the vote. Shows the standard mechanic: a plan of merger into a wholly
+owned Nevada sub.
+
+> "Approval of Reincorporation from Delaware to Nevada - Stockholders approved the
+> Agreement and Plan of Merger, dated as of October 19, 2022, by and between the
+> Company and FG Financial Group, Inc., a Nevada corporation and a wholly owned
+> subsidiary of the Company ..."
+
+Link: https://www.sec.gov/Archives/edgar/data/1591890/000149315222034739/form8-k.htm
+(CIK 0001591890, accession 0001493152-22-034739)
+
+---
+
+### 3. LogicMark, Inc. (LGMK) - DE -> NV (proxy advisor endorsed it)
+DEFA14A noting the proxy-advisory firm ISS recommended a "For" vote on the move -
+useful third-party validation that this is mainstream, not fringe.
+
+> "ISS endorsed the Company's proxy proposals ... approve the reincorporation from
+> Delaware to Nevada and recommended a vote 'For' ..."
+
+Link: https://www.sec.gov/Archives/edgar/data/1566826/000121390022047897/ea164428-defa14a_logicmark.htm
+(CIK 0001566826, accession 0001213900-22-047897)
+
+---
+
+### How big is the trend (also citable)
+EDGAR full-text search (efts.sec.gov), reincorporation/redomestication mentions by
+destination state, pulled 2026-06-09:
+- Nevada: 281 filings (all-time), 33 since 2024
+- Texas: 99 filings (all-time), 27 since 2024
+- Surge Components, Integrated Media Holdings, and ~220 more DE->NV filings exist
+  via the query `"reincorporation from Delaware to Nevada"`:
+  https://efts.sec.gov/LATEST/search-index?q=%22reincorporation+from+Delaware+to+Nevada%22
+
+### Statutory / fee sources to cite (let a CFO fact-check in 60s)
+- Delaware franchise tax + calculator: https://corp.delaware.gov/frtaxcalc/  (min $175, max $200,000; "authorized shares method" default)
+- Nevada NRS 78.138 (director/officer liability): https://www.leg.state.nv.us/nrs/nrs-078.html
+- Nevada NRS Chapter 92A (conversion/merger mechanic): https://www.leg.state.nv.us/nrs/nrs-092a.html
+- Texas Business Organizations Code Ch. 10 (conversion/domestication): https://statutes.capitol.texas.gov/Docs/BO/htm/BO.10.htm
+- Texas Business Court (operational 2024-09-01): https://www.txcourts.gov/businesscourt/

docs/dexit-readiness-assessment.md

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+# Readiness: corporate orders + "move a company" (conversion / domestication)
+
+Honest assessment as of 2026-06-09. Question: are we ready to take Nevada/Texas
+incorporation orders end-to-end (name search, accept into ERPNext, etc.), and the
+mechanics of moving a corp out of Delaware + annual report + EIN.
+
+## Short answer
+- **New NV/TX formation orders:** mostly built, but **NOT yet verified e2e** and the
+  DEXIT page does not point at this checkout (it points at a contact form).
+- **"Move a company" (DE -> NV/TX conversion/domestication):** **NOT built.** There
+  is no order type, no SKU, and no fulfillment for a conversion. This is the core of
+  the DEXIT promise and is the biggest gap.
+- **Annual report filing in the new state:** **NOT built** as automation. There is an
+  `annual-report-filing` slug, but it is wired to the trucking admin-assisted handler
+  (`MCS150UpdateHandler`), not a corporate state-filing flow.
+- **EIN:** for a move you generally do NOT get a new EIN (see mechanics below); our
+  `ein_worker` only obtains a NEW EIN, which is the wrong operation for a conversion.
+
+So: **do not turn on a "buy now" DEXIT checkout yet.** Keep the page as a lead-gen
+"get my estimate" CTA (which it currently is) until the flow below is built + tested.
+
+## What already exists (the good news)
+The corporate/formation machinery is real and reusable:
+- **Checkout + order intake:** `api/src/routes/checkout.ts` has `order_type: "formation"`,
+  builds a Stripe line item `Business Formation (<state> <LLC|CORP>)`, and the
+  `formation_orders` table carries `stripe_session_id`, `payment_status`,
+  `erpnext_sales_order`, etc. ERPNext SO creation is wired for formation orders.
+- **Name search:** `GET /api/v1/states/:code/name-search` (24h cache in
+  `name_search_cache`) -> calls the worker -> per-state adapter. **TX** uses the
+  Comptroller Taxable Entity Search (free, no login); **NV** has an adapter too.
+- **Filing automation:** `scripts/formation/` is a full subsystem -
+  `formation_worker.py` polls `formation_orders`, `states/tx/adapter.py` +
+  `states/nv/adapter.py` implement `search_name` / `file_llc` / `file_corporation`
+  via Playwright (TX = SOSDirect, requires login + ASP.NET viewstate handling),
+  plus `ein_worker.py`, `operating_agreement.py`, `document_delivery.py`,
+  registered-agent via Northwest RA, and ~55 state adapters scaffolded.
+- **The `FormationOrder` model** carries entity name/alt, members, RA, addresses,
+  shares_authorized, par_value, expedited, payment card (Relay virtual debit), and
+  result fields (filing number, confirmation, documents).
+
+## What's missing for NEW NV/TX formation (smaller gap)
+1. **E2E verification.** The TX/NV adapters target live state portals (SOSDirect
+   needs an account login; both are ASP.NET/viewstate + possible CAPTCHA). We have
+   not confirmed a clean run recently. Need: a staged dry-run (name search ->
+   formation_orders insert -> worker pick-up -> ERPNext SO -> filing in a sandbox or
+   a real low-stakes filing) with screenshots, and CAPTCHA handling confirmed.
+2. **ERPNext SO for formation** exists in code; verify it actually creates the SO
+   with the right items + state gov fee line (we hit a gap like this on the trucking
+   compliance_batch flow - SOs weren't being created). Add NV/TX formation Items if
+   missing (we created LLC-FORMATION / CORP-FORMATION recently).
+3. **Pricing/SKU sanity:** TX/NV LLC = $300 gov fee, Corp = $300; expedite +$25/$50.
+   Our `corp-formation` / `llc-formation` catalog entries need gov_fee plumbed.
+
+## What's missing for "MOVE a company" (the big gap)
+This is a different operation from formation. Real-world mechanics:
+
+### The legal mechanic (two paths)
+A company changes its state of incorporation by either:
+- **(A) Statutory conversion / domestication** (preferred, cleaner): the entity
+  re-domiciles. **Delaware** files a **Certificate of Conversion** to convert OUT
+  (DGCL 266) and the **destination state** files a conversion/domestication in:
+  - **Texas:** TBOC Ch. 10, Subch. C - "Certificate of Conversion" + new Certificate
+    of Formation. The TX entity is a continuation of the DE entity (same legal person).
+  - **Nevada:** NRS Ch. 92A.105+ "conversion"; file Articles of Conversion + new
+    Nevada charter (NRS 78).
+  - **Florida:** F.S. 607.11921+ conversion.
+  Both DE-out and new-state-in filings are required. The entity keeps its identity,
+  contracts, and history.
+- **(B) Reincorporation merger** (older method, what FG Financial used): form a new
+  NV/TX subsidiary and merge the DE parent INTO it. Requires an Agreement and Plan
+  of Merger + stockholder vote. More moving parts; still common.
+
+### Steps a real DEXIT order involves (none automated yet)
+1. **Diagnose**: pull the entity's current DE status, authorized shares (to estimate
+   the franchise tax saving), good-standing, foreign qualifications.
+2. **Board + stockholder approval**: a board resolution and (usually) a stockholder
+   vote/consent approving the conversion or merger. **This needs the client's counsel
+   - it is NOT something we file.** Our role is to prepare the plan-of-conversion /
+   plan-of-merger documents for their counsel to review and their board to adopt.
+3. **Pay DE to leave**: DE requires the franchise tax to be **current** before it
+   will accept the Certificate of Conversion (you can't leave owing tax). So step 0
+   is often "file/pay the final DE franchise tax + annual report."
+4. **File the conversion**: Certificate of Conversion OUT of DE (DGCL 266) +
+   Certificate of Conversion/Formation INTO the destination state. Both have fees.
+5. **New registered agent** in the destination state (recurring; we use Northwest RA).
+6. **First annual report / state list** in the new state (NV requires an Initial List
+   + State Business License at formation/domestication; TX has the Public Information
+   Report / franchise tax with the ~$2.47M no-tax-due threshold).
+7. **Update downstream**: foreign-qualification re-registration in states where the
+   company operates (the domestication may need to be reflected), update the transfer
+   agent / DTC, update EDGAR (state-of-incorporation on the next cover page), bank, etc.
+
+### EIN reality
+- A **conversion/domestication generally KEEPS the same EIN** - the IRS treats a mere
+  change of state of incorporation (same entity continuing) as not requiring a new
+  EIN in most cases. So our `ein_worker` (which obtains a NEW EIN) is the wrong tool
+  for a move; for a conversion we typically do nothing with the EIN, or at most file a
+  name/address change with the IRS.
+- A **reincorporation MERGER into a new subsidiary** can be different: if the surviving
+  entity is genuinely new, the IRS may require a new EIN. This is a fact-specific,
+  counsel-driven determination - **we should not auto-decide it.**
+- Net: EIN handling for a move is **advisory + occasionally a name/address update**,
+  not the automated SS-4 flow we have.
+
+### Why we can't fully automate the move
+Unlike a fresh formation, a conversion is **counsel-gated** (board/stockholder
+approval, plan-of-conversion review) and **DE-clearance-gated** (must be current on
+franchise tax). The honest product is **admin-assisted**: we prepare and file the
+state paperwork and set up RA + first annual report; the client's lawyer handles the
+corporate-approval documents. That matches how the DEXIT page is already written
+("your counsel just reviews the board and stockholder consent").
+
+## Recommended build plan (generic corporate flow + a "move" capability)
+Keep it generic, not DEXIT-specific:
+
+1. **Catalog SKUs** (in `api/src/service-catalog.ts`):
+   - `entity-conversion` (move a company; admin-assisted; flat service fee + state
+     gov fees billed at cost; destination state chosen at intake).
+   - Confirm `corp-formation` / `llc-formation` carry per-state gov_fee.
+   - `annual-report-filing` for corporate (today it points at the trucking handler).
+2. **Order type**: add `order_type: "entity_conversion"` to checkout + a
+   `from_state` / `to_state` / `entity_type` intake, persisted in `formation_orders`
+   (or a sibling table). Reuse the Stripe + ERPNext SO path.
+3. **Fulfillment**: a `ConversionHandler` (admin-assisted) that:
+   (a) runs name availability in the destination state (existing name-search),
+   (b) generates the plan-of-conversion + new-state charter draft for client/counsel,
+   (c) queues the DE-out + destination-in filings for the formation_worker once the
+       signed board/stockholder consent + DE good-standing are confirmed,
+   (d) sets up RA + files the first annual report/state list.
+4. **E2E test harness**: a scripted run that does name search -> creates a paid test
+   order -> verifies `formation_orders` row + ERPNext SO + worker pickup, with the
+   actual state filing stubbed/sandboxed so we don't make a real filing during tests.
+5. **Verify NV/TX formation e2e FIRST** (smaller scope) before layering conversion on
+   top, since conversion reuses the same filing + ERPNext + worker plumbing.
+
+## Bottom line
+- The page is fine to ship as **lead-gen** (estimate request), which is what it does.
+- We are **not** ready for a self-serve "buy a DE->NV/TX move" checkout. New NV/TX
+  formation is close but unverified e2e; the conversion ("move") flow and corporate
+  annual-report automation do not exist yet.
+- Next concrete step (if you want to proceed): verify NEW NV/TX formation e2e, then
+  build the generic `entity-conversion` SKU + admin-assisted handler on the existing
+  formation plumbing.