In yet another twist in the Texas Top Cop Shop litigation challenging the constitutionality of the Corporate Transparency Act ("CTA"), on December 26, 2024, the United States Fifth Circuit Court of Appeals (the "Fifth...more
On December 23, 2024, the Fifth Circuit Court of Appeals (the "Fifth Circuit") lifted the preliminary injunction previously issued by the United States District Court for the Eastern District of Texas (Texas Top Cop Shop,...more
12/27/2024
/ Appeals ,
Beneficial Owner ,
Business Entities ,
Compliance ,
Corporate Transparency Act ,
Filing Deadlines ,
Filing Requirements ,
FinCEN ,
Preliminary Injunctions ,
Reporting Requirements ,
Stays ,
Time Extensions
As discussed in our three prior client alerts, effective as of January 1, 2024, the Corporate Transparency Act (“CTA”) and rules issued thereunder by the Financial Crimes Enforcement Network (“FinCEN”) require most U.S....more
8/13/2024
/ Anti-Money Laundering ,
Beneficial Owner ,
Business Formation ,
Compliance ,
Corporate Dissolution ,
Corporate Transparency Act ,
Disregarded Entities ,
EIN ,
FinCEN ,
New Guidance ,
Reporting Requirements ,
Social Security Numbers ,
Taxpayer Identification Number ,
Tribal Corporations