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FinCEN has received millions of beneficial ownership information (BOI) reports, but many of the estimated 33 million entities that are required to file reports under the Corporate Transparency Act (CTA) still need to comply by January 1, 2025. This includes most businesses with an entity structure, such as LLCs, partnerships, and corporations, but there are exemptions to reporting. This CLE will educate you on the reporting requirements, how to analyze exemptions, and the mechanics of filing BOI reports.
The presenters will walk through hypotheticals and share their real-world experience with BOI reporting. The presenters will also discuss obligations to amend BOI reports, potential penalties for non-compliance and who will have access to the BOI database. This session will discuss the legal challenges to the CTA and the limited effect of recent rulings. Attendees will learn about state mini-CTA developments, including New York's LLC Transparency Act, and how these state laws align with the CTA.
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