Harvest Real Estate Law

FinCEN Issues Interim Final Rule Removing BOI Reporting Requirements for U.S. Entities, Redefining “Reporting Company”

On March 21, 2025, FinCEN issued an interim final rule exempting companies formed in the United States and U.S. persons from the Beneficial Ownership Information (BOI) reporting requirements required by the Corporate Transparency Act (CTA). The interim final rule also …

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FinCEN Announces Suspension of Fines and Penalties for Failure to File BOI Reports, Anticipates Future Reporting Deadlines

On February 27, 2025, FinCEN announced that it will not issue fines or penalties or take other enforcement actions for failure to file or update Beneficial Ownership Information (BOI) reports by the current deadlines of the Corporate Transparency Act (CTA). …

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Industry Update 12/24/24: FinCEN Issues New Beneficial Ownership Information Report Filing Deadlines

On December 23, 2024, the United States Fifth Circuit Court of Appeals issued a ruling effectively reinstating the Beneficial Ownership Information (BOI) reporting requirements under the Corporate Transparency Act (CTA). The United States Treasury Department’s FinCEN office later extended the BOI filing …

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Industry Update 12/23/24: US Court of Appeals Reinstates FinCEN Reporting Requirements

At approximately 1:30 p.m. ET on December 23, 2024, the United States Court of Appeals for the Fifth Circuit stayed a lower court injunction and reinstated with immediate effect the Beneficial Ownership Information reporting requirements mandated by the Corporate Transparency …

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