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In this video, attorney Catherine Taylor addresses small corporation owners regarding the necessity of annual shareholder and board meetings as the year-end approaches. She confirms that, by law in most states, these meetings are required unless the corporation is classified as a closed corporation. Closed corporations can opt out of some formalities, including these meetings, but the majority of companies do not fall into this category. Therefore, if you operate a stock corporation that is not closed, holding these annual meetings is mandatory. Taylor highlights the importance of complying with these legal requirements to ensure proper corporate governance.