Statute
Corporate Transparency Act
567 published works
TaxSlaw
The Reanimation of The Corporate Transparency Act – Frankenstein’s Monster Has a Regular Pulse
By Louis Vlahos
Remember “CTA Light”? Do you recall the relief you felt when, in early March of 2025, the Treasury Department announced that it would not enforce any penalties or fines associated…
Tucker Arensberg Blog
The State of Corporate Transparency After FinCEN’s August 11, 2026 Final Rule
Congress enacted the Anti-Money Laundering Act of 2020, which included the Corporate Transparency Act (“CTA”), as part of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year…
Wills, Trusts & Estates Prof Blog
Article: Dead Hands, Live Power: Reassessing Trust Law’s Social Function
By Teddy Groce
Bridget J. Crawford (Pace University School of Law) & Marshall Ulger (Pace University School of Law) recently published Dead Hands, Live Power: Reassessing Trust Law's Social Function, 2026. This article…
Banking, Finance and Securities
Farewell For Now and Kinda Forever: FinCEN Permanently Ends Beneficial Ownership Reporting Requirements for U.S. Companies and U.S. Persons
By Cole Schotz
On August 11, 2026, the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (“FinCEN”) issued a final rule permanently eliminating beneficial ownership information (“BOI”) reporting requirements for U.S. companies…
International Trade Law
FinCEN Finalizes BOI Reporting Rule: What U.S. Companies Need to Know
By Carlton Greene, Anand Sithian, Caroline Brown, Mirenda Gwin
Key Takeaway: Domestic reporting companies—meaning entities formed under the laws of any U.S. state or Tribal jurisdiction—have no beneficial ownership information reporting obligations to FinCEN under the final rule. What happened: On…
Financial Services Observer
FinCEN Final Rule Permanently Ends Beneficial Ownership Reporting Requirements for US Companies and US Persons
By Richard M. Cutshall, Marina Olman-Pal
On Aug. 11, 2026, the U.S. Department of the Treasury’s Financial Crimes Enforcement Network issued a final rule that permanently removes the requirement for U.S. companies and U.S. persons to…
FinTalk
FinCEN Finalizes BOI Reporting Rule: What U.S. Companies Need to Know
By Carlton Greene, Anand Sithian, Caroline Brown, Mirenda Gwin
Key Takeaway: Domestic reporting companies—meaning entities formed under the laws of any U.S. state or Tribal jurisdiction—have no beneficial ownership information reporting obligations to FinCEN under the final rule. What…
Compliance Building
The Corporate Transparency Act is Finally Dead
The Treasury Department’s Financial Crimes Enforcement Network published a final rule that removes the requirement for U.S. companies and U.S. persons to report beneficial ownership information to FinCEN under the Corporate Transparency…
Subject to Inquiry
FinCEN Kills Beneficial Ownership Reporting for U.S. Companies, but Foreign Filers Should Beware
By Jeffrey M. Hanna, Lauren Mann
The long saga of the Corporate Transparency Act’s (“CTA”) beneficial ownership reporting requirements has reached its final chapter — at least for domestic businesses. On August 11, 2026, the Financial…
Wills, Trusts & Estates Prof Blog
FinCEN Permanently Ends Beneficial Ownership Reporting Requirements for Small Business Owners
The following is from the FinCEN website: Today [August 11, 2026], the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) is issuing a final rule that permanently removes…