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Ownership Interest Business Ownership

Foster Garvey PC

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XVI – Changes in...

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Now that the scurrying around and worrying relative to developments impacting the Corporate Transparency Act (“CTA”) that were coming at us with laser speed are on a slow simmer, I can turn my attention back to my multi-part...more

IR Global

Accountants Advising on Ownership Structure

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An Accountant based in Atlanta, Georgia provided valuable advice to a new Client who was starting a kitchen design business with a business partner....more

Bradley Arant Boult Cummings LLP

The Risks of 50-50 Owned Business Partnerships: This Marriage of Equals Does Not Guarantee Success

During Valentine’s Day month, we are taking a look at 50-50 owned private businesses. Forming a co-owned company may sound like a good idea on paper because the two partners are close friends or family members who are making...more

White and Williams LLP

Simplifying Trustee Compliance with the Corporate Transparency Act

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Under the Corporate Transparency Act (“CTA”), every "reporting company" needs to file a Beneficial Ownership Information (“BOI”) report by January 1, 2025. For entities formed during 2024, this BOI report is due within 90...more

Potomac Law Group, PLLC

Can a Disadvantaged Individual Hold Their DBE Ownership in Trust? Recent Revisions to the Regulations Are Unclear

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Many business owners consult with accounting and tax professionals on how to best accomplish their financial goals and estate planning, but sometimes those decisions run afoul of what is allowable under the Disadvantaged...more

Nelson Mullins Riley & Scarborough LLP

Staying Compliant: Corporate Transparency Act Updates for Businesses

Since we’re closing in on the end of 2024, we want to provide this update to our clients concerning the upcoming reporting deadline under the Corporate Transparency Act (CTA). If your entity was created or registered to do...more

Saul Ewing LLP

Legal Update: Corporate Transparency Act Deadlines and New York Corporate Transparency Act

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With the close of summer, businesses across the United States are finally confronting the looming corporate disclosure requirements imposed by the Corporate Transparency Act (CTA) and the New York Corporate Transparency Act...more

Saul Ewing LLP

What Trustees Need to Know About the Corporate Transparency Act

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According to the introductory paragraph of the guidelines issued by the Financial Crimes Enforcement Network (“FinCEN”) of the United States Treasury, “[i]llicit actors frequently use corporate structures such as shell and...more

Saul Ewing LLP

Public Companies Quarterly Update (Q2 2024)

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Welcome to Saul Ewing’s Public Companies Quarterly Update series. Our intent is to, on a quarterly basis, highlight important legal developments of which we think public companies should be aware. This edition is related to...more

Polsinelli

FinCEN Publishes Updated FAQs

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Entities terminated in 2024 are required to file Corporate Transparency Act beneficial ownership information reports, as are administratively dissolved entities. The Financial Crimes Enforcement Network (“FinCEN”)...more

Mayer Brown

New Version of US Internal Revenue Service Form W-9 Requires Partnership Look-Through

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In March 2024, the Internal Revenue Service (“IRS”) released a new revision to Form W-9. Forms W-9 previously provided or collected do not expire nor need to be refreshed due to the publication of the new revision....more

Kaufman & Canoles

Corporate Transparency Act

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The Corporate Transparency Act (“CTA”) comes into effect January 1, 2024, imposing significant reporting obligations for millions of privately held entities, called Reporting Companies. The CTA was designed to increase...more

Allen Barron, Inc.

The Importance of Succession Planning for Business Owners

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What is the importance of succession planning for business owners? Why should you be concerned about the development and implementation of succession planning if you own a business or a significant interest in an LLC, S...more

Buchalter

The New FinCEN Small Entity Compliance Guide: Small Companies Will Have to Report Information About Owners and Beneficial Owners...

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The Financial Crimes Enforcement Network (“FinCEN”) has published a new Small Entity Compliance Guide (“Guide”) for compliance with the Beneficial Ownership Information Reporting Rule (“Reporting Rule”), 31 CFR 1010.380. The...more

Bradley Arant Boult Cummings LLP

FinCEN Issues Final Rule Requiring Private Companies to Report Ownership

On September 29, 2022, the United States Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) issued a final rule requiring millions of private companies to report their ownership to the United States...more

Paul Hastings LLP

Buyers Take Note: OIG Opinion Provides Insights on Physician-Owned Entities & Their Technologies

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PART I- On April 20, 2022, the Office of Inspector General (“OIG”) of the Department of Health and Human Services (“HHS”) issued Advisory Opinion, No. 22-07 (“Opinion 22-07”), an informative opinion regarding arrangements...more

Farrell Fritz, P.C.

Three Strikes You’re Out: Sebrow Revisited

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A year and a half ago, we blogged about a decision in which Bronx County Supreme Court Justice Llinet M. Rosado ruled that a shareholder’s alleged stock transfer through a bequest in his last will and testament was...more

Bradley Arant Boult Cummings LLP

Beware the Empty Chair in Marital Divorce Negotiations: Company Ownership Issues Should Be Considered in Divorce Settlements

Divorcing spouses often have a number of business issues to resolve, but one key aspect that is often overlooked takes place when divorce settlements involve the division of an ownership interest in a private company. ...more

PilieroMazza PLLC

Exit Worth Celebrating – It’s Never Too Early to Plan for Your Exit

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After years of building, growing, and investing in your business, there comes a point at which you start to think about an exit strategy. Perhaps your exit will be transitioning the ownership of your business to a family...more

PilieroMazza PLLC

[Webinar] Exit Worth Celebrating – It’s Never Too Early to Plan for Your Exit - September 21st, 2:00 pm ET

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After years of building, growing, and investing in your business, there comes a point at which you start to think about an exit strategy. Perhaps your exit will be transitioning the ownership of your business to a family...more

Tarter Krinsky & Drogin LLP

Law Brief®: Steve Polyakov and Richard Schoenstein Explore Healthcare Agreements

On the latest Law Brief® episode, Steve Polyakov, Partner and Chair of the Healthcare and Pharmacy Law Practice, joins Host Richard Schoenstein to explore New York corporate regulations that prohibit non-physicians from...more

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