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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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Asset

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Anything of value that a company owns, benefits from, or has use of, in generating income.

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Glossary: Winding Up
Glossary: Commingle
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What common business licenses must companies have?
IRS Streamlined Application for Recognition of Exemption (Form 1023-EZ)

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