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Corporate Transparency Act Back in Effect, But with Extended Deadlines

High drama in Corporate Transparency Act (CTA) world: The latest saga involving the CTA commenced with the case of Texas Top Cop Shop, Inc., et al. v. Garland, et al., where a federal district court judge for the U.S....more

A Look at the CTA's Subsidiary Exemption as Applied to CMBS Special Purpose Entities

The Corporate Transparency Act (CTA) requires certain domestic and foreign entities, called "reporting companies," to file a beneficial ownership information (BOI) report – which provides information about their owners,...more

Important Reminder: Corporate Transparency Act Reporting Deadline Jan. 1, 2025

The Corporate Transparency Act (CTA) requires 1) domestic (U.S.) entities and 2) foreign entities registered to do business in the U.S. (collectively, "Reporting Companies") that were in existence prior to Jan. 1, 2024, to...more

FinCEN Reference Guide Clarifies Beneficial Ownership Reporting Requirements

The U.S. Department of the Treasury's Financial Crimes Enforcement Network (FinCEN) on July 26, 2024, issued a notice containing a reference guide for customers of financial institutions (the Reference Guide). The Reference...more

FinCEN Issues New Guidance on Reporting Company Filing Requirements

The U.S. Department of the Treasury's Financial Crimes Enforcement Network (FinCEN) on July 8, 2024, issued additional FAQs1 providing guidance on Reporting Company filing requirements under the Corporate Transparency Act...more

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