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  • « Back to Glossary Index

    2/19/2025 – Corporate Transparency Act Reporting Requirements Back in Effect with Extended Reporting Deadline; FinCEN Announces Intention to Revise Reporting Rule

    Following the February 18, 2025, decision by the U.S. District Court for the Eastern District of Texas in Smith, et al. v. U.S. Department of the Treasury, et al., 6:24-cv-00336, the Financial Crimes Enforcement Network (FinCEN) has announced that beneficial ownership information (BOI) reporting requirements under the Corporate Transparency Act are back in effect, with a new deadline of March 21, 2025 for most companies.

    FinCEN has also announced that it will assess its options to further modify deadlines, while prioritizing reporting for those entities that pose the most significant national security risks. FinCEN intends to initiate a process this year to revise the BOI reporting rule to reduce burden for lower-risk entities, including many U.S. small businesses.

    Notice: https://www.fincen.gov/sites/default/files/shared/FinCEN-BOI-Notice-Deadline-Extension-508FINAL.pdf

    Related Articles:
    • Does PA Act 122 & its Changes to Annual Reporting Requirements affect my Business?
    • Delaware Statute Update
    • Glossary: Close Corporation
    • Glossary: Ultra Vires
    « Back to Glossary Index

Statutes

« Back to Glossary Index

Formal written laws that are passed by various governing agencies. Business corporation and limited liability company laws are statutes.

Related Articles:
  • Does PA Act 122 & its Changes to Annual Reporting Requirements affect my Business?
  • Delaware Statute Update
  • Glossary: Close Corporation
  • Glossary: Ultra Vires
« Back to Glossary Index

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