Texas isn’t just bigger — it’s also better, having become a more favorable place for private company owners to do business. Just last year, the Texas Legislature amended the Business Organizations Code to create a much safer environment for those who control companies: directors, managers, and officers. These changes have not gone unnoticed. Large companies like Tesla, Coinbase, and Dell have moved their headquarters from Delaware to Texas, part of a broader trend that is now termed the “DExit,” in which companies have left Delaware for states like Texas and Nevada. The companies making the move have expressed a fairly consistent set of reasons, including limiting shareholder litigation against company officials, reducing operating costs, and securing a more predictable legal environment for the operation of their businesses.
The statutory changes the Texas Legislature made last year, however, are not limited solely to companies considering a move to Texas. This post reviews three important changes that owners of companies that are based in or doing substantial business in Texas may want to make in Q4 to take advantage of the more favorable statutory environment now in place in the state.
1. SB 29 — Review of Legislative Changes Impacting Control Persons
The changes SB 29 made to the Texas Business Organizations Code (TBOC) in May 2025 fundamentally altered the legal landscape for directors, managers, general partners, and company officers. In summary, the changes altered the scope of fiduciary duties owed by those in control of Texas companies, shifted the burden of proving breach of fiduciary duty onto those who are bringing the claim, and imposed a higher burden on both pleading and proving these claims. Some of the critical changes are detailed below.
- Codified the Business Judgment Rule and created a statutory presumption that directors, managers, and general partners acted in good faith, on an informed basis, and in the honest belief that their actions served the company’s best interests — creating a new statutory shield
- Shifted the burden of proof to claimants (equity holders) who must now plead their breach of fiduciary claims against with particularity
- The claimant also must establish that the fiduciary committed fraud, intentional misconduct, ultra vires acts, or a knowing violation of law rather than relying on generalized unfairness allegations
- Applies to corporations (§21.419), LLCs (§101.256), and limited partnerships (§153.163)
2. Consider Opting In to the New TBOC Changes in Q4
In light of the statutory changes made to the TBOC last year, majority owners will want to consider opting in to the protections now available. These statutory changes protections are not automatic, however, for companies already incorporated as of May 2025 — they must amend their governing documents for the revised statutes to apply. Depending on the company’s governance documents, this may require unanimous consent by all shareholders or members; if unanimity is not mandatory, a majority of the company’s equity ownership will be able to adopt the amendments. The opt in requires corporations to amend their bylaws and LLCs to amend their company agreements.
From the perspective of the majority owner, personal and business dealings often overlap in closely held companies. The owner may hold interests in other companies or family ventures, and any transaction in which the owner directs the company to engage in business with the owner’s other ventures can potentially give rise to claims for breach of fiduciary duty — even when the transaction actually benefits the company. These are treated as self-interested business dealings because the majority owner holds interests on both sides of the transaction.
SB 29 addresses this problem by building onto the TBOC’s existing safe harbor provision for interested-party transactions (§21.418), which deems these transactions to be valid if they are approved by disinterested company directors, approved by shareholders, or they are ultimately determined to be fair to the company in litigation. SB 29 thus adds another layer of protection: Companies may now form special committees of independent, disinterested directors to review and approve related-party transactions in advance. Once approved in this way, the transaction is evaluated under the more deferential, codified business judgment rule rather than the tougher “entire fairness” standard. For especially significant transactions, companies can also request a pre-transaction ruling from a court confirming a director’s independence or the propriety of the transaction before it is ever challenged. These changes give majority owners the clarity and the freedom to run their business without a constant concern that ordinary business dealings will be attacked as disloyal — and therefore actionable.
While a change to the governing documents could be made by the majority owner alone in Q4 if only a majority of ownership is required for amendment, the owner will want to consider holding a meeting of shareholders or members to explain the reasoning behind adopting the new statutory scheme. Some equity holders may express concern that the majority owner will now be less constrained legally, but the owner’s pitch should be that this step reflects a desire to keep the focus on growing the business — without distraction caused by petty disputes over its direction.
3. Consider Redomesticating in Texas
For company owners running businesses based in Texas, but incorporated in Delaware or in other states, now may be the time to consider reincorporating the business in Texas. Owners will need to conduct a thorough cost-benefit analysis to decide whether the TBOC protections now in place after SB 29 provided financial and other benefits sufficient to justify the time and cost involved in reincorporating. The conversion process is more complex and more expensive than simply opting into the new statutory amendments as a Texas company; it will require analysis of legal, tax, and licensing issues, and the owner may need to answer questions about the change from shareholders, customers or clients, lenders and third-party vendors.
One important factor to consider in making this decision is the company’s experience with shareholder litigation. If the company has never faced a lawsuit from its shareholders or members against its directors, officers, or managers, and no claims are currently pending, that may suggest that reincorporation isn’t necessary given the time and expense involved. On the other hand, if the company has dealt with shareholder litigation in the past — and endured the distraction and legal expense that comes with it — the majority owner may conclude that reincorporating the business in Texas is a strategically wise decision that protects the entire management team and is in the company’s best interests.
Conclusion
As majority owners head into Q4, one important checkup item for them to consider is whether to opt in to the new protections that SB 29 added to the TBOC last year. Unless opting in requires unanimous consent from all of the company’s owners, or the adoption of the statutory changes would create friction with some of the other owners, the new changes clearly benefit majority owners. Stated simply, Texas majority owners now have the opportunity to take steps to protect themselves and their management teams from most shareholder and member lawsuits as a result of the TBOC changes. But formally opting in to accept the statutory protections of these amendments is the only way to secure the benefits that are now available.



