Extract to table
Pull the structured facts out of a document: parties, dates, amounts, obligations.
Extract to table / state-tax-nexus-withholding-analysis.docx
state-tax-nexus-withholding-analysis.docx
Parties
Harkness LLP
Pinnacle Continuation Vehicle LP
Pinnacle Capital Management LLC
Pinnacle Venture Fund II LP
Luminos Systems Inc
ClearArc Software Inc
Vectral Cloud Inc
Garrison Secondaries Fund IV LP
Dates
August 8, 2025
July 15, 2025
September 27, 2010
January 1, 2013
January 1, 2021
Amounts
$1.074
$680
$380
$14
$125
$50
$75
$73.6
$553.5
$300
Obligations
Code § 18662 and FTB guidance, pass-through entities — including limited partnerships such as the CV — must withhold California income tax on California-source income allocated to nonresident members, partners, and shareholders
The partnership must file an annual report with the Delaware Secretary of State
No annual report filing is required for LLCs, but the annual franchise tax must be paid to maintain good standing
An annual report must be filed with the Delaware Division of Corporations by March 1 of each year
ClearArc's Texas headquarters creates a connection between the CV and the State of Texas that must be assessed for potential Texas tax implications