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Disclosure Requirements Business Entities

Jones Day

Legal Questions for Your Sustainability Team #2

Jones Day on

This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing. Our last post focused on the applicability of the climate-related financial...more

Jones Day

Legal Questions for Your Sustainability Team #1

Jones Day on

This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing....more

Katten Muchin Rosenman LLP

California Issues FAQs on Corporate GHG Reporting and Climate Risk Disclosure Requirements

On July 9, 2025, the California Air Resources Board (CARB) released Frequently Asked Questions (FAQs) to help guide companies in complying with the state's new Corporate Greenhouse Gas (GHG) Reporting and Climate-Related...more

Holtzman Vogel Baran Torchinsky & Josefiak

Lobbying Disclosure Act ("LDA") Reports Due This Month

By: Jan Baran and Austin Graham July will be a big, beautiful and busy month for federal lobbyists. Two separate Lobbying Disclosure Act (LDA) filings are due later this month: quarterly lobbying reports (LD-2) for the second...more

Patton Sullivan Brodehl LLP

What if an LLC’s Books and Records Contain Trade Secrets?

One of the most important rights owned by LLC members is the right to inspect the LLC’s books and records. For an overview of LLC books and records requests, see the prior LLC Jungle post: Why LLC Managers Should Take Member...more

Conyers

BVI Court of Appeal Upholds Directors' Right to Inspect Company Documents, Including Litigation Funding Details

Conyers on

In a recent decision, the Eastern Caribbean Supreme Courts’ Court of Appeal reaffirmed the statutory rights of directors under the BVI Business Companies Act, 2004 (the “BCA”) to inspect company documents, including...more

Troutman Pepper Locke

Time to Assess "Foreign Private Issuer" Status - 2025

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It is time to assess “foreign private issuer” status. Foreign public and private issuers enjoy the benefits of significant exemptions and exclusions from registration under U.S. federal securities laws based on whether they...more

K&L Gates LLP

Pay the Price, Now ‘Fess Up’: Reporting Obligations for Ransomware Payments Are Live

K&L Gates LLP on

As of 29 May 2025, the requirement on businesses to report ransomware payments they make has come into effect. What is the Requirement? If a reporting business entity becomes impacted by a cyber security incident and ends up...more

Miller Nash LLP

California Climate Disclosure Laws Will Go Into Effect Before California Air Resources Board Finalizes Regulations

Miller Nash LLP on

On May 29, 2025, the California Air Resources Board (CARB) hosted a virtual public workshop to discuss its progress in implementing California’s sweeping new climate disclosure laws. California Senate Bills (SB) 253, 261, and...more

Herbert Smith Freehills Kramer

AML/CTF reforms: Rules take shape with further Consultation

A quick recap on reforms affecting reporting entities The Amended AML/CTF Act removed the concept of "designated business groups" and replaced this with "reporting group". The concept of "reporting group" means that, if...more

Carey Olsen

New filing requirements for BVI companies - frequently asked questions

Carey Olsen on

As a result of the BVI Business Companies (Amendment) Act, 2024 and the BVI Business Companies and Limited Partnership (Beneficial Ownership) Regulations, 2024, all companies incorporated or registered in the British Virgin...more

Hone Maxwell

BE-10 Survey: What You Need To Know

Hone Maxwell on

The BE-10 is a mandatory survey conducted by the Department of Commerce’s Bureau of Economic Analysis (BEA) every 5 years. Its purpose is to gather information on U.S. direct investments abroad, including financial and...more

Fox Rothschild LLP

Initial Concepts Provided on California Climate Disclosure Laws Implementation

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The regulations for the California Climate Corporate Data Accountability Act (SB253), which applies to entities with annual revenue in excess of $1 billion, have been delayed until the end of 2025. The California Air...more

Allen Matkins

Is An LLC's Membership List A Trade Secret?

Allen Matkins on

Yesterday's post considered one of several matters raised on appeal in Perry v. Stuart, 2025 WL 1501935.   The case involves a former member's demand for inspection of records of a California limited liability company. ...more

Cozen O'Connor

Complying with Canada’s Modern Slavery Reporting Requirements

Cozen O'Connor on

If you do business in Canada, you may need to file annual reports about your efforts to prevent and reduce the risk that forced or child labour is used at any step of the production of goods that you sell. The deadline to...more

Allen Barron, Inc.

Offshore Real Estate Ownership and Tax Reporting Requirements

Allen Barron, Inc. on

What do you need to know about offshore real estate ownership and any associated tax reporting requirements? Are you a U.S. taxpayer or U.S. resident who owns real estate outside of the United States? It may surprise you to...more

Akerman LLP

BE-10 Benchmark Survey of U.S. Direct Investment Abroad Due May 30

Akerman LLP on

The Bureau of Economic Analysis (BEA) of the U.S. Department of Commerce is currently conducting its BE-10 Benchmark Survey of U.S. Direct Investment Abroad, which is due May 30, 2025. This survey stands as the most...more

Baker Donelson

State-Level Legislation, Nationwide Impact: Key Insights Into the Proposed Climate Reporting Rules in New York, Colorado, New...

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As the federal government works to roll back climate regulations and climate-focused initiatives, states have developed avenues to fill in the gaps left behind. Modeled in part after California's Climate Corporate Data...more

Pillsbury Winthrop Shaw Pittman LLP

CTA Deadline Approaching for Foreign Reporting Companies

The Corporate Transparency Act (CTA) was adopted by Congress in January 2021 and became effective on January 1, 2024. Under the CTA and the initial regulations implementing it, “reporting companies” (corporations, LLCs,...more

Goodell, DeVries, Leech & Dann, LLP

Attorneys Must Clarify Their Role to Clients

Earlier this year, the ABA Standing Committee on Ethics and Professional Responsibility issued Formal Opinion 514 addressing a lawyer’s obligations for advising an organizational client when the advice might also be relied...more

IR Global

FinCEN’s New Interim Final Rule on Beneficial Ownership Information Reporting

IR Global on

On March 21, 2025, the Financial Crimes Enforcement Network (FinCEN) announced significant changes to the Beneficial Ownership Information Reporting (BOIR) requirements (Department of the Treasury, 2025). This new interim...more

Proskauer - Regulatory & Compliance

State Climate Disclosure Bills – A Growing Trend?

With the uncertainty plaguing the ultimate status of the SEC’s climate disclosure rules on the federal level (we reported on the most recent developments in The SEC Votes to “End its Defense” of Climate Change Rules and SEC...more

Mayer Brown

Next Steps for Companies that Filed CTA Reports

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Millions of reporting companies breathed a sigh of relief on March 21, 2025, when the US Financial Crimes Enforcement Network (“FinCEN”) issued an interim final rule (the “IFR”) that exempted all domestic entities from...more

Winstead PC

Corporate Transparency Act Update: U.S. Companies No Longer Subject to Reporting Obligations

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As promised, FinCEN has adopted its interim final rule and narrowed the filing requirements for Beneficial Ownership Information (“BOI”) reporting under the Corporate Transparency Act (“CTA”). This rule exempts U.S. entities...more

Partridge Snow & Hahn LLP

Corporate Transparency Act: FinCEN Narrows Reporting Rules, Exempting U.S. Entities and Beneficial Owners

On March 21, 2025, the Financial Crimes Enforcement Network issued an interim final rule exempting all U.S. entities and their beneficial owners from beneficial ownership information (BOI) reporting requirements under the...more

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