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CTA Interim Final Rule Eliminates Requirements for U.S. Companies and U.S. Individuals to File Beneficial Ownership Reports

On March 26, 2025, the Financial Crimes Enforcement Network (FinCEN), in an action that was promised earlier in March, issued an interim final rule (the “Interim Rule”) that removes all requirements for U.S. companies and...more

CTA Enforcement Halted Again: Treasury Department Suspends CTA Requirements for Domestic Reporting Companies

In yet another update to the ongoing saga of the Corporate Transparency Act (CTA), the Financial Crimes Enforcement Network (FinCEN), the agency of the U.S. Department of the Treasury (“Treasury Department”) that enforces the...more

CTA Reporting Restored: FinCEN Extends Filing Deadlines and Signals Revisions to Reporting Requirements After Federal Court Lifts...

On February 18, 2025, the U.S. District Court for the Eastern District of Texas in Smith, et al. v. U.S. Department of the Treasury, et al., 6:24-cv-00336 (E.D. Tex), lifted its order staying the Financial Crimes Enforcement...more

Enforcement of CTA Halted Yet Again After Federal Court Reverses Course and Reinstates Nationwide Injunction

On December 26, 2024, in a surprising move, the U.S. Court of Appeals for the Fifth Circuit issued a decision reinstating the nationwide injunction against enforcement of reporting requirements for beneficial ownership...more

CTA Revived: Corporate Transparency Act Injunction Lifted by Federal Court and Filing Deadlines Extended

On December 23, 2024, the U.S. Court of Appeals for the Fifth Circuit lifted the preliminary injunction blocking the enforcement of the Corporate Transparency Act (the “Act”)....more

Enforcement of Corporate Transparency Act Halted by Federal Court

Following the decision of a federal court on December 3, 2024, enjoining enforcement of the Corporate Transparency Act (the “Act”), FinCEN announced last week that reporting companies are not currently required to file...more

Corporate Transparency Act’s January 1, 2025, Deadline Looms for Reporting Companies Existing Prior to 2024

The reporting requirements of the Corporate Transparency Act (CTA), included as part of the Anti-Money Laundering Act of 2020, went into effect on January 1, 2024, and certain deadlines of January 1, 2025, are fast...more

Charitable Health Systems and Other Owners of Tax-Exempt Property with Operations in Ohio Should Prepare for Upcoming Changes to...

Starting in 2022, Ohio will require owners of tax-exempt real property to notify the county auditor if the exempt property ceases to qualify for exemption....more

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