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FinCEN Drops Interim Rule on Reporting for U.S. Companies, But It Ain’t Over ‘Til It’s Over

Right on schedule, on March 21, 2025, FinCEN issued an Interim Final Rule that exempts U.S. companies and persons from the requirement to report, modify, or correct beneficial ownership information (BOI) under the Corporate...more

Treasury Suspends CTA BOI Reporting Penalties for U.S. Companies, Individuals

On Sunday, March 2, 2025, the U.S. Department of Treasury announced, with respect to the Corporate Transparency Act (CTA), that it will not enforce penalties or fines for beneficial ownership information (BOI) reporting...more

FinCEN Announces No Penalties for BOI Reporting Failures

On February 27, 2025, FinCEN announced “it will not issue any fines or penalties or take any other enforcement actions against companies based on any failure to file or update beneficial ownership information (BOI) reports...more

CTA’s Beneficial Ownership Reporting Requirement Resumes – At Least for Now

As the saga of on-again-off-again requirements continues to unfold, FinCEN’s Beneficial Ownership Information (BOI) reporting requirements under the Corporate Transparency Act (CTA) have undergone significant changes due to...more

FinCEN Commits to Extend CTA Reporting for 30 Days If Court Grants Stay of Injunction

On February 5, 2025, the United States filed a motion in the case of Samantha Smith, et al., v. United States Department of Treasury, et al., to stay the order of the Federal District Court for the Eastern District of Texas,...more

Game On – Again, Not Exactly: Supreme Court Stays CTA Universal Injunction

The rollercoaster has more hills and turns. On January 23, 2025, the U.S. Supreme Court agreed that the Government is entitled to a stay of the universal injunction of the Corporate Transparency Act (CTA). In light of this...more

Game Off: Fifth Circuit’s Merits Panel Overturns Motions Panel; Reinstates Preliminary Injunction Staying Enforcement of the CTA

In a rollercoaster of a ride, the merits panel of the U.S. Court of Appeals for the Fifth Circuit, on December 26, 2024, vacated the prior order of the Fifth Circuit’s motions panel staying the preliminary injunction...more

Game On: Preliminary Injunction on Corporate Transparency Act Lifted; Filing Deadlines Extended

The United States Court of Appeals for the Fifth Circuit on December 23, 2024, issued an order lifting a prior order issued by a federal district court in the Eastern District of Texas granting a nationwide preliminary...more

And Now We Wait – DOJ Appeals to Fifth Circuit and FinCEN Makes a Statement on CTA Preliminary Injunction

On December 5, 2024, the Department of Justice (DOJ), on behalf of the Department of the Treasury, filed a Notice of Appeal to the Fifth Circuit challenging the nationwide preliminary injunctive relief from compliance with...more

Now What? – Texas Court Nationally Enjoins Corporate Transparency Act as “Likely Unconstitutional”

On December 3, 2024, the U.S. District Court for the Eastern District of Texas entered into a nationwide preliminary injunction against the enforcement of the Corporate Transparency Act (CTA) and compliance with the...more

Corporate Transparency Act Held Unconstitutional

The Corporate Transparency Act (CTA) is unconstitutional, according to a March 1, 2024, ruling by Judge Liles Burke of the U.S. District Court for the Northern District of Alabama. The National Small Business Association...more

FinCEN Issues Access Rule, Small Entity Compliance Guide for Beneficial Ownership Information

The Corporate Transparency Act (CTA) requires certain businesses to provide beneficial ownership information (BOI) to the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN). BOI received by FinCEN...more

FinCEN Update to Beneficial Ownership FAQs and Paycheck Protection Program FAQs

In January 2024, the Financial Crimes Enforcement Network (FinCEN) updated and added to its Frequently Asked Questions (FAQs) on the Beneficial Ownership Information Report (BOI) website. Additionally, on January 12, 2024,...more

FinCEN Issues Updated Beneficial Ownership Information FAQs

On November 16, 2023, the United States Department of the Treasury Financial Crimes Enforcement Network (FinCEN) updated the Beneficial Ownership Information (BOI) FAQs in response to inquiries received relating to the BOI...more

New York Cybersecurity Regulation Amended and Expanded

On November 1, 2023, the New York Department of Financial Services (NYDFS) adopted amendments to its Cybersecurity Regulation, 23 NYCRR Part 500 (Cybersecurity Regulation). This is the second amendment (Amendment) to its...more

FinCEN Proposes Deadline to File Beneficial Ownership Information (BOI) Reports

On September 27, 2023, the Financial Crimes Enforcement Network (FinCEN) issued a Notice of Proposed Rulemaking (NPRM) in order to extend the deadline for reporting companies that were created or registered in 2024 to file...more

FinCEN Invites Comment on Final Beneficial Ownership Information Reporting Rule

On January 17, 2023, the Financial Crimes Enforcement Network (FinCEN) published a notice inviting comment on the Beneficial Ownership Information Reporting Requirements final rule (Final BOI Reporting Rule) that was...more

FinCEN Issues Final Rule Establishing Beneficial Ownership Information Requirements

On September 29, 2022, the U.S. Treasury’s Financial Crimes Enforcement Network (FinCEN) issued a final rule that establishes a beneficial ownership information (BOI) reporting requirement that will require reporting...more

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