The reporting requirements of the Corporate Transparency Act (“CTA”) are once again paused, according to a decision from the United States Court of Appeals for the Fifth Circuit (the “Fifth Circuit”) filed on December 26, 2024. Just earlier this week, a motions panel of the Fifth Circuit granted the United States government’s emergency motion for a stay pending appeal, which lifted the preliminary injunction that paused CTA requirements[1]. The United States Department of the Treasury’s Financial Crimes Enforcement Network (“FinCEN”) responded by extending ... Continue Reading

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