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« Back to Glossary Index
CTA – BOIR FILING UPDATE!!! On December 3, 2024 the U.S. District Court for the Eastern District of Texas issued a preliminary nationwide injunction against the CTA and FinCEN’s Reporting Rule. The Department of Justice has filed a Notice of Appeal which takes the issue to the U.S. Court of Appeals for the Fifth Circuit. FinCEN has indicated that they continue to believe, consistent with conclusions of other federal courts, that the CTA is constitutional and that they are evaluating their next steps. Currently, FinCEN continues to accept BOI report filings. We will continue to monitor the situation and will provide updates as we learn more.
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Corporation

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An entity created under the laws of a state that has privileges and liabilities that are distinct from its members.

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Glossary: Equity Interest
Glossary: Double Taxation
Glossary: Employer Identification Number (AKA “Federal Tax Identification Number”)
Glossary: Domestic Corporation/LLC
Glossary: Foreign Corporation/LLC

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