US Corporate Transparency Act Reporting Requirements Back in Effect, With Deadline Extensions

In an order dated December 23, 2024, in the case Texas Top Cop Shop, Inc. et al. v. Garland et al., the US Court of Appeals for the Fifth Circuit issued a stay pending appeal of a preliminary injunction issued by a lower court that, as we noted in a December 5 Cooley alert, had temporarily blocked enforcement of new beneficial ownership information (BOI) reporting requirements. Following the appellate court’s order, any covered entity is once again required to report certain information about...
By: Cooley LLP

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