As more than half of all U.S. publicly traded companies are incorporated in Delaware, the effect of its law is far-reaching.

WSJ: State Governments Eye 'Inactive' Broker Accounts

But those who hope it is the start of a positive trend can point to a recent change in corporate law in the state of Delaware, which took effect on August 1st, to make it easier to introduce such reimbursement bylaws.

ECONOMIST: A glimmer of hope for corporate-governance reform

Roth IRAs, named for the Delaware senator who invented them, were part of the monstrous tax bill passed this summer taking effect in 1998.

FORBES: Rothify now

Transparency is vital for what is, in effect, a quasi-public institution, says Charles Elson, a professor at the University of Delaware.

ECONOMIST: Wall Street