Kendall Fisher

Dorsey & Whitney LLP

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Latest Posts › Foreign Entities

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CTA Will Now Apply Only to Foreign Reporting Companies

On February 27, 2025, FinCEN confirmed that it would halt enforcement actions in relation to the Corporate Transparency Act (“CTA”) while it developed revised regulations that would prioritize reporting for “those entities...more

3/6/2025 / Beneficial Owner , Canada , Compliance Dates , Corporate Transparency Act , FinCEN , Foreign Entities , Non-Enforcement , Reporting Requirements , U.S. Treasury

Canadian Corporations Acquiring U.S. Target Companies in Tax-Deferred Transactions: When Business Activities Outside the U.S....

In transactions in which a Canadian corporation seeks to acquire a U.S. target entity for shares of the Canadian acquiror in a transaction intended to be tax-deferred for U.S. federal income tax purposes, the ability of U.S....more

9/27/2021 / Acquisitions , Active Trade or Business Test , Canada , Foreign Acquisitions , Foreign Entities , Internal Revenue Code (IRC) , IRS , Target Company , Tax Deferral , Tax-Deferred Exchanges

Washington State’s Cooperative Law Overhauled Effective January 1, 2016

For the first time in years, Washington’s cooperative statutes have been given a facelift. Effective January 1, 2016 (except certain provisions affecting Limited Liability Companies (LLCs)), Washington state has created a...more

1/6/2016 / Corporate Governance , Corporations Code , Foreign Entities , Limited Liability Company (LLC) , Limited Liability Partnerships , Limited Partnerships , Nonprofits

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