Executive Summary - On 1 March 2024, the US District Court for the Northern District of Alabama issued an opinion holding the Corporate Transparency Act (CTA) unconstitutional....more
Starting on 1 January 2024, entities will need to comply with the reporting rules under the Corporate Transparency Act (CTA).1 The implementing Treasury regulations were published on 30 September 2022.2 The CTA applies both...more
Companies operating in the United States encounter numerous legal and regulatory issues arising from doing business in the world’s largest economy. Anticipating and dealing appropriately with those issues can improve markedly...more
The 2021 National Defense Authorization Act (the NDAA) was enacted into law over a presidential veto on 1 January 2021. A portion of the NDAA, the Corporate Transparency Act (the Act), imposes new beneficial ownership...more
Important amendments to Delaware’s alternative business entity statutes, namely, the Delaware Revised Uniform Partnership Act, 6 Del. C. § 15-101, et seq. (“DRUPA”), the Delaware Revised Uniform Limited Partnership Act, 6...more
Important amendments to Delaware’s alternative business entity statutes, namely, the Delaware Revised Uniform Partnership Act, 6 Del. C. § 15-101, et seq. (“DRUPA”), the Delaware Revised Uniform Limited Partnership Act, 6...more
On August 1, 2014, amendments to Delaware’s alternative business entity statutes, as well as the statute of limitations applicable to Delaware contracts, became effective. These amendments (the “2014 Amendments”) represent a...more