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Fifth Circuit Reverses Its Own Order, Lifting the Stay of Enforcement of the CTA

​The CTA madness continues. On December 23, 2024, the U.S. Court of Appeals for the Fifth Circuit (the "Fifth Circuit"), in the case of Texas Top Cop Shop v. Garland ("Texas Top Cop Shop"), stayed the enforcement of an...more

Federal Appeals Court Stays Nationwide Injunction of Corporate Transparency Act; FinCEN Issues Revised Filing Deadlines

On December 23, 2024, the U.S. Court of Appeals for the Fifth Circuit (“Fifth Circuit”) granted the U.S. Government’s motion to stay the nationwide preliminary injunction issued by U.S. District Court for the Eastern District...more

Corporate Transparency Act (CTA) Update: Federal Judge Rules CTA Unconstitutional

The decision of the Federal District Court for the Northern District of Alabama in the case of National Small Business United v. Yellen, announced on Friday, March 1, 2024, has created uncertainty for both reporting companies...more

Who Is a “Company Applicant” Under the Federal Corporate Transparency Act?

“Company applicants” — the term may sound vague, but the identities of “company applicants” of reporting companies are just as important under the new federal Corporate Transparency Act (the “CTA”) as the identities of the...more

What Is a “Reporting Company” Under the New Federal Corporate Transparency Act?

Beginning on January 1, 2024, the Corporate Transparency Act (the “CTA”) will require all “Reporting Companies” to report to the federal Financial Claims Enforcement Network (“FinCEN”) information about their “beneficial...more

Final CTA Regs Set Timeline for Compliance

​Final regulations published on September 30, 2022 (the “final Regulations”) by the Financial Crimes Enforcement Network (“FinCEN”) of the Department of Treasury under the Corporate Transparency Act (“CTA”) grant business...more

FinCEN Publishes Proposed Regulations for Corporate Transparency Act

Proposed regulations (the “Proposed Regulations”) recently published by the Secretary of the Treasury under the Corporate Transparency Act (the “CTA”) make it clear that reporting under the CTA is imminent for owners of...more

FinCEN Seeks Public Comment on Opaque Corporate Transparency Act

The Financial Crimes Enforcement Network of the Department of Treasury (FinCEN) has made it clear that the reporting obligations imposed on corporations, LLCs, and other “similar” entities under the new Corporate Transparency...more

Congress Passes Bipartisan Corporate Transparency Act

Congress took a significant step on Friday, December 11 to prevent the owners of “shell” limited liability companies, corporations and “similar entities” from using those entities to disguise their identities and transactions...more

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