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Corporate Transparency Act: FinCEN Suspends BOI Reports for U.S. Companies and Persons, Sets New Filing Deadlines for Foreign...

On Friday, March 21, 2025, FinCEN issued an interim final rule (“IFR”) eliminating beneficial ownership information (“BOI”) reporting requirements for U.S. companies and U.S. persons under the Corporate Transparency Act...more

Corporate Transparency Act: Treasury Announces CTA Relief for U.S. Citizens and Domestic Companies

In a major shift in policy, just days after the Financial Crimes Enforcement Network (“FinCEN”) announced that it would pause enforcement of the beneficial ownership information (“BOI”) reporting requirements under the...more

Corporate Transparency Act: Judge Clears Way for CTA; Reporting Requirements Back in Effect

For months, entities subject to the beneficial ownership information (“BOI”) reporting requirements of the Corporate Transparency Act (the “CTA”) have faced uncertainty as two orders granting preliminary nationwide injunctive...more

Corporate Transparency Act: It’s Still Paused (For Now)

Entities subject to the Corporate Transparency Act’s beneficial ownership information reporting requirement are not currently required to file BOI reports. Beyond that, much remains in flux regarding whether and when...more

Corporate Transparency Act: Preliminary Injunctive Relief Reinstated by Fifth Circuit (For Now)

As previously reported, on December 23, 2024, a motions panel of the U.S. Court of Appeals for the Fifth Circuit grants the government’s emergency motion in the Texas Top Cop Shop matter to stay the preliminary nationwide...more

CTA Reporting Requirements Are Back

On December 23, 2024, a panel of the U.S. Court of Appeals for the Fifth Circuit granted the government’s emergency motion in the Texas Top Cop Shop matter to stay the injunctive relief from Corporate Transparency Act (“CTA”)...more

Corporate Transparency Act: FinCEN Provides Guidance in Response to Federal District Court Preliminarily Enjoining Enforcement of...

On December 6, 2024, the Financial Crimes Enforcement Network, a bureau of the U.S. Department of the Treasury (“FinCEN”), posted a statement on its website affirming that entities qualifying as “reporting company” (defined...more

Corporate Transparency Act: What is a Reporting Company?

As we have previously noted, the Corporate Transparency Act (“CTA”) requires any entity that qualifies as a "reporting company" to submit a report disclosing certain beneficial ownership information (“BOI Report”) to the...more

Corporate Transparency Act: Entities Formed in Early January Must Comply with the CTA as Early as Today

As we have previously reported, under the Corporate Transparency Act (“CTA”), a reporting company that is formed or initially registered to do business in 2024 must file its initial beneficial ownership information reports...more

Corporate Transparency Act: First Wave of Required Reports Due Starting on March 31, 2024

As we have previously reported, the Corporate Transparency Act (“CTA”) is a broad anti-money laundering law intended to assist law enforcement in combating illicit financial activity. The CTA’s beneficial ownership reporting...more

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