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Disclosure Requirements Reporting Requirements Filing Deadlines

Hone Maxwell

BE-10 Survey: What You Need To Know

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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

Ropes & Gray LLP

Norwegian Consumer Authority Publishes Five Tips for 2025 Transparency Act Reporting

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The Norwegian Transparency Act requires subject companies to publicly report on the human rights due diligence they must carry out under the Act. These reports must be published every year, by June 30. With the 2025 reporting...more

Paul Hastings LLP

AIFMD Annual Report Deadline Approaching

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Both EU and non-EU fund managers marketing a fund in the EU or the UK (either under an EU marketing passport or the relevant national placement regimes) are required to prepare an AIFMD-compliant annual report within six...more

Troutman Pepper Locke

CARB Workshop on Climate Disclosure Laws: More Questions Than Answers

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On May 29, 2025, the California Air Resources Board (CARB) held a virtual public workshop to review and discuss its rulemaking response to California Senate Bills (SBs) 253, 261, and 219, which require companies that “do...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

Cozen O'Connor

Complying with Canada’s Modern Slavery Reporting Requirements

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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

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

ArentFox Schiff

Beneficial Owner Disclosure Under the New York LLC Transparency Act

ArentFox Schiff on

After a rollercoaster of activity related to the federal Corporate Transparency Act (CTA), the US Treasury Department (Treasury) announced on March 2 that it will not enforce any penalties or fines associated with beneficial...more

Venable LLP

June 1, 2025 Prescription Drug Reporting Deadline for Group Health Plans

Venable LLP on

Employer group health plans must make an annual disclosure of the plan's prescription drug and healthcare spending to the Centers for Medicare & Medicaid Services (CMS). The disclosure, called the Prescription Drug Data...more

DLA Piper

BE-10 Filing Required for US Companies with Ownership in Non-US Businesses: Due May 30, 2025

DLA Piper on

The US Department of Commerce’s Bureau of Economic Analysis (BEA) conducts a mandatory BE-10 survey of US investments abroad every five years to produce key economic and statistical reports on the scale and effects of...more

Skadden, Arps, Slate, Meagher & Flom LLP

Conflict Minerals Disclosures Due June 2, 2025

Conflict minerals disclosures on Forms SD are required to be filed with the Securities and Exchange Commission (SEC) no later than June 2, 2025.1 The conflict minerals disclosure rules and related guidance have remained at a...more

Epstein Becker & Green

Pushback of Deadline for SNFs to Submit Significantly More Detailed Ownership and Control Information in New “SNF Attachment” to...

Epstein Becker & Green on

With newly confirmed Dr. Mehemet Oz at its helm, the Centers for Medicare & Medicaid Services (CMS) maintained but delayed the deadline for its requirement that Skilled Nursing Facilities (SNFs) to report significantly...more

Kelley Drye & Warren LLP

Minnesota Proposes Rules for Reporting PFAS-Containing Products by January 2026

On April 21, 2025, the Minnesota Pollution Control Agency (“MPCA” or ​“the Agency”) released proposed rules that if finalized would help effectuate the Gopher State’s ban on per- and polyfluoroalkyl substances (“PFAS”) in...more

Nelson Mullins Riley & Scarborough LLP

DOL Issues Late-Breaking Guidance on Defined Benefit Pension Plan Annual Funding Notices

The SECURE Act 2.0, enacted in December 2022, made several updates to what must be included in annual funding notices (“AFN”) issued by defined benefit pension plans. For large plans (as defined below) with a plan year ending...more

Troutman Pepper Locke

Practical Implications of the Interim Final Rule for BOI Reporting Under the CTA

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As we previously discussed, the Financial Crimes Enforcement Network (FinCEN) published an interim final rule (IFR) on March 26 that narrowed the beneficial ownership information (BOI) reporting requirements under the...more

Foley & Lardner LLP

Skilled Nursing Facilities: CMS Extends Medicare Revalidation Deadline

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On April 17, 2025, the Centers for Medicare and Medicaid Services (CMS) announced another extension of the deadline by which skilled nursing facilities (SNFs) must revalidate their Medicare enrollments: Enrolled skilled...more

Stoel Rives LLP

Transition to EDGAR Next—What You Need to Know

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As a result of amendments adopted by the SEC in 2024, the SEC’s EDGAR electronic filing system is being replaced with a new “EDGAR Next” dashboard. All existing SEC filers will need to transition to EDGAR Next before...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

Greenberg Glusker LLP

Out with a Whimper: FinCEN Issues Interim Final Rule on Corporate Transparency Act, Narrows BOI Reporting Requirements

Greenberg Glusker LLP on

On March 21, 2025, the Financial Crimes Enforcement Network (FinCEN) announced an interim final rule, which was officially published in the Federal Register on March 26, 2025, removing the requirement for U.S. companies and...more

Womble Bond Dickinson

Micro-Captive Reportable Transaction Deadline Effectively Extended

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On Friday, April 11, 2025, the Internal Revenue Service issued Notice 2025-24 (the “Notice”), which waives applicable penalties under the Internal Revenue Code to participants in, and material advisors to, reportable...more

McDermott Will & Emery

CMS Updates SNF Attachment Guidance Ahead of May 1 Enrollment Deadline

McDermott Will & Emery on

Skilled nursing facilities (SNFs) historically have been required to disclose ownership and managerial control information as part of their Medicare enrollment. However, these requirements were significantly expanded to...more

Bricker Graydon LLP

The Mandatory SNF Provider Enrollment Revalidation Deadline is May 1, 2025

Bricker Graydon LLP on

The Centers for Medicare and Medicaid Services (CMS) has long required skilled nursing facilities (SNFs) enrolled in the Medicare and Medicaid programs to disclose information regarding organizational structure, governing...more

Patterson Belknap Webb & Tyler LLP

FinCEN Issues Interim Final Rule Under the Corporate Transparency Act

On March 21, 2025, FinCEN released an interim final rule (the “Interim Final Rule”) that exempts domestic reporting companies and U.S. persons from being required to report beneficial ownership and company applicant...more

Winstead PC

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

Winstead PC on

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

Cadwalader, Wickersham & Taft LLP

New Regulatory Priorities Spring Into Focus, April 2025 - FinCEN Releases New Corporate Transparency Act Rule Exempting U.S....

On March 21st 2025, the Financial Crimes Enforcement Network (“FinCEN”) released a new interim final rule that exempts U.S. entities and U.S. beneficial owners from the reporting requirements of the Corporate Transparency Act...more

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