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436 results on '"National Defense Authorization Act for Fiscal Year 2021"'

1. MONEY LAUNDERING.

Author

Jang, Khyesun, Peterson, Alexandra, and Ward, Owen

Subjects
Sanctions (Law) -- Laws, regulations and rules, Financial disclosure -- Laws, regulations and rules, Double jeopardy -- Laws, regulations and rules, Undercover operations -- Laws, regulations and rules, Constitutional law -- Interpretation and construction, Criminal intent -- Remedies -- Laws, regulations and rules, Money laundering -- Remedies -- Laws, regulations and rules, Defense (Criminal procedure) -- Laws, regulations and rules, Interstate commerce -- Laws, regulations and rules, Government regulation, Money Laundering Control Act of 1986 (18 U.S.C. 1956-1957), National Defense Authorization Act for Fiscal Year 2021, Bank Secrecy Act of 1970
Abstract

I. INTRODUCTION 893 II. OVERVIEW OF THE STATUTE 895 A. Section 1956 895 1. Transaction Money Laundering 895 2. Transportation (or International) Money Laundering... 896 3. Sting Money Laundering ("Sting [...]

Published
2024

2. The Corporate Transparency Act--A Primer for Estate Planners.

Author

Saret, Lewis J.

Subjects
Estate planning -- Laws, regulations and rules, Government regulation, National Defense Authorization Act for Fiscal Year 2021
Abstract

Introduction and History The enactment of the Corporate Transparency Act (CTA) in the United States marks a pivotal chapter in the country's efforts to combat financial crimes and enhance corporate [...]

Published
2024

3. U.S. Efforts to Combat Money Laundering, Terrorist Financing, and Other Illicit Financial Threats

Author

Miller, Rena S. and Rosen, Liana W.

Subjects
Company financing, International finance -- Military aspects, Antiterrorism measures, Terrorism -- Finance, Money laundering -- Prevention, National Defense Authorization Act for Fiscal Year 2021, Bank Secrecy Act of 1970
Abstract

Updated December 27, 2024 The United States maintains a multifaceted policy regime for tackling anti-money laundering (AML), combating the financing of terrorism (CFT), and countering illicit financial threats. The 119th [...]

Published
2024

4. S Corporation Capital Structure: Issues with IRS, CTA, and Prospective Buyers.

Author

Hamill, James R.

Subjects
Equity (Finance) -- Laws, regulations and rules, S corporations -- Taxation -- Laws, regulations and rules, Disclosure (Securities law) -- Laws, regulations and rules, Corporate distributions -- Laws, regulations and rules, Capital stock -- Laws, regulations and rules, Safe harbor (Taxation) -- Laws, regulations and rules, Corporate income taxes -- Laws, regulations and rules, Debt financing (Corporations) -- Laws, regulations and rules, United States. Financial Crimes Enforcement Network -- Powers and duties, Government regulation, National Defense Authorization Act for Fiscal Year 2021, Internal Revenue Code (I.R.C. 1001) (I.R.C. 1367(b)(2)(A)-1367(b)(2)(B)) (I.R.C. 1368)
Abstract

Introduction S corporations must satisfy eligibility requirements, including that the corporation has only one class of stock. Only certain types of shareholders may own stock in the corporation. (1) Debt [...]

Published
2024

5. Supreme Court clears way for corporate transparency law to take effect

Author

Jouvenal, Justin

Subjects
United States. Supreme Court -- Powers and duties, Disclosure of information -- Laws, regulations and rules -- Political aspects, Business enterprises -- Management -- Laws, regulations and rules, Government regulation, Company business management, General interest, News, opinion and commentary, National Defense Authorization Act for Fiscal Year 2021
Abstract

Byline: Justin Jouvenal The Supreme Court cleared the way Thursday for a major corporate transparency law that requires millions of business to make new ownership disclosures in an effort to [...]

Published
2025

6. THE CORPORATE TRANSPARENCY ACT: A High Altitude Pathway and Some Practice Considerations.

Author

Bines, Harvey E.

Subjects
Privacy, Right of -- Laws, regulations and rules, Financial disclosure -- Laws, regulations and rules, Corporate governance -- Laws, regulations and rules, International cooperation -- Laws, regulations and rules, Corporate social responsibility -- Laws, regulations and rules, Antiterrorism measures -- Laws, regulations and rules, Money laundering -- Laws, regulations and rules, Government regulation, National Defense Authorization Act for Fiscal Year 2021
Abstract

The Corporate Transparency Act (the CTA), a 21 -page component of the 1,482-page William M. (Mac) Thornberry Authorization Act, Pub. L. No. 116283 (Jan. 1, 2021), was enacted to respond [...]

Published
2023

7. FinCEN Corporate Transparency Act: Where Does It Currently Stand?

Author

Stachiw, Mark

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, Government regulation, Market trend/market analysis, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

FinCEN Corporate Transparency Act Reporting The history of reporting required under the FinCEN Corporate Transparency Act ('CTA') has more twists than the latest Lee Child Jack Reacher novel. While federal [...]

Published
2025

8. CTA News - DOJ Files Appeal Of Smith Case And Motion To Stay BOI Reporting Injunction

Author

Schmuhl, Thomas

Subjects
Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On February 5, 2025, the Department of Justice (DOJ)-on behalf of the Department of the Treasury-filed a notice of appeal of the District Court's order in Smith, et al. v. [...]

Published
2025

9. Federal Government Appeals Order Blocking Enforcement Of The CTA's Beneficial Ownership Information Rule And Seeks Stay Pending Appeal, But Fate Of CTA Remains Unclear

Author

Greene, Carlton

Subjects
Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

As we have previously reported, enforcement of the Corporate Transparency Act's (the CTA) Beneficial Ownership Information Reporting rule (the BOI Rule) remains blocked nationwide as the result of an order [...]

Published
2025

10. Corporate Transparency Act Remains On Hold Despite SCOTUS Stay Of Injunction

Author

Berry, Dean

Subjects
United States. Supreme Court -- Powers and duties, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On January 23, 2024, the Supreme Court overturned a nationwide injunction enjoining enforcement of the Corporate Transparency Act (CTA). However, the implementing regulations of the CTA remain unenforceable due to [...]

Published
2025

11. Corporate Transparency Act Again Unenforceable After Fifth Circuit Merits Panel Vacates Stay Of Injunction

Author

Larson, Christian

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

The Corporate Transparency Act (CTA) is currently unenforceable while the Fifth Circuit considers the federal government's expedited appeal of a nationwide preliminary injunction that enjoins implementation of the CTA. On [...]

Published
2025

12. CTA UPDATE: Enforcement Remains Suspended Despite U.S. Supreme Court Granting Stay Of Preliminary Injunction

Author

Freeny, Kyle R.

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, United States. Supreme Court -- Powers and duties, Stays of execution, proceedings, etc. -- Laws, regulations and rules, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

> On Jan. 23, 2025, the U.S. Supreme Court granted the U.S. government's request for a stay (SCOTUS Order) of the nationwide preliminary injunction of the Corporate Transparency Act (CTA) [...]

Published
2025

13. Supreme Court Blocks One Nationwide Injunction Against CTA, While Second Injunction Stands

Author

Pollak, Justin

Subjects
United States. Supreme Court -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

The Bottom Line The Supreme Court stayed one injunction that prohibited the government from enforcing the CTA. Due to a second nationwide injunction that was not addressed by the Supreme [...]

Published
2025

14. Corporate Transparency Act Updates: SCOTUS Pauses One Preliminary Injunction And FinCEN Confirms BOI Reporting Is On Hold (For Now)

Author

Fornaris, Carl

Subjects
United States. Supreme Court -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction -- Cases, Injunctions -- Laws, regulations and rules, Company legal issue, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

In December 2024, we covered a series of judicial actions that affected the enforcement status of the Corporate Transparency Act (CTA) and its beneficial ownership information reporting rule (BOI Reporting [...]

Published
2025

15. Corporate Transparency Act Enforcement Remains On Hold

Author

Schmuhl, Thomas

Subjects
United States. Supreme Court -- Powers and duties, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On the afternoon of January 23, 2025, the U.S. Supreme Court issued an order lifting the nationwide preliminary injunction issued by a U.S. District Court in Texas that had blocked [...]

Published
2025

16. CTA Update: Supreme Court Temporarily Lifts Injunction, But Requirements Remain Blocked

Author

Antonucci, Thomas W.

Subjects
United States. Supreme Court -- Powers and duties, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On January 23, 2025, the U.S. Supreme Court issued a ruling that appears to settle - for now - a nearly two-month-long legal battle over the Corporate Transparency Act (CTA), [...]

Published
2025

17. Supreme Court Stays CTA Injunction In Texas Top Cop Shop Case, But CTA Reporting Still On Hold

Author

Granwell, Alan Winston

Subjects
United States. Supreme Court -- Powers and duties, Disclosure of information -- Forecasts and trends -- Laws, regulations and rules, Business enterprises -- Reports, Injunctions -- Laws, regulations and rules, Government regulation, Market trend/market analysis, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Highlights The U.S. Supreme Court on Jan. 23, 2025, stayed the injunction against the Corporate Transparency Act (CTA) that had been issued in the Texas Top Cop Shop case. The [...]

Published
2025

18. Corporate Transparency Act Remains Subject To Nationwide Preliminary Injunction Despite Supreme Court Ruling

Author

Racco, Luciano

Subjects
Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Key Takeaways: On January 23, 2025, the U.S. Supreme Court stayed a nationwide preliminary injunction of the Corporate Transparency Act ('CTA') previously issued by the U.S. Federal District Court for [...]

Published
2025

19. The Fifth Circuit Stays Preliminary Injunction Against Enforcement Of The Corporate Transparency Act; FinCEN Extends Deadlines

Author

Kiehl, Sam

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Corporation reports -- Laws, regulations and rules, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

IMPORTANT NOTICE: On December 26, 2024, a panel of the U.S. Fifth Circuit Court of Appeals restored a preliminary injunction prohibiting the federal government from enforcing the Corporate Transparency Act. [...]

Published
2025

20. Fifth Circuit Reverses Course, Reinstates Injunction Against Corporate Transparency Act

Author

Kiehl, Sam

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Business enterprises -- Reports, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

In a dizzying development to the ongoing saga of uncertainty surrounding the Corporate Transparency Act (CTA), yesterday, December 26, 2024, the Fifth Circuit Court of Appeals vacated the stay, issued [...]

Published
2025

21. Sanctions Update: January 13, 2025

Author

Abrams, Evan T.

Subjects
United States. Department of Defense -- Powers and duties, Petroleum industry -- Laws, regulations and rules, Defense industry -- Laws, regulations and rules, Foreign corporations -- Laws, regulations and rules, Defense spending -- Laws, regulations and rules, Sanctions (International law) -- Laws, regulations and rules, Government regulation, Defense industry, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Stepwise Risk Outlook highlights and contextualizes over-the-horizon news developments in key regions of the world and industries of the global market, and offers a longer-form analysis piece diving deep on [...]

Published
2025

22. Update On Corporate Transparency Act Enforcement

Author

Mike, Zachary

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, United States. Court of Appeals for the 5th Circuit -- Powers and duties, Stays of execution, proceedings, etc. -- Laws, regulations and rules, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

As of December 26, 2024, reporting companies are not required to submit beneficial ownership information reports ('BOIRs') with FinCEN, nor will they face penalties for failing to do so while [...]

Published
2025

23. Corporate Transparency Act Currently Unenforceable As Fifth Circuit Reinstates Nationwide Injunction

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Financial disclosure -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

This is an update to our Corporate Alert issued on December 26, 2024.1 On December 26, 2024, a merits panel of the United States Court of Appeals for the Fifth [...]

Published
2025

24. Fifth Circuit Court Of Appeals Vacates Its Own Stay Rendering The Corporate Transparency Act Unenforceable . . . Again

Author

Palama, Nika B.

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On December 26, 2024, in Texas Top Cop Shop, Inc. v. Garland, No. 24-40792, 2024 WL 5224138 (5th Cir. Dec. 26, 2024), a merits panel of the United States Court [...]

Published
2025

25. Fifth Circuit Reinstates CTA Injunction, FinCEN Still Accepting Voluntary Filings

Author

High, Mark R.

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

In a surprising reversal, on December 26, 2024, a panel of the Fifth Circuit Court of Appeals issued an Order that vacated (effectively reversing) the same court's order from December [...]

Published
2025

26. UPDATE: Government Appeals Corporate Transparency Act Injunction To The U.S. Supreme Court

Author

Quick, William E.

Subjects
Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On December 31, 2024, the U.S. Solicitor General filed an Application for a Stay of the Injunction issued by the United States District Court for the Eastern District of Texas [...]

Published
2025

27. Further Action From The Fifth Circuit Renders The Corporate Transparency Act Unenforceable Nationwide

Author

Martin, Benjamin J.

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On December 26, 2024, a merits panel for the US Court of Appeals for the Fifth Circuit (Fifth Circuit) vacated the previously reported December 23, 2024 stay, giving new life [...]

Published
2025

28. CTA Preliminary, Nationwide Injunction Reinstated; FinCEN Suspends Compliance With CTA; Briefing Schedule On The Merits Established

Author

Telep, Jeffrey M.

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, United States. Court of Appeals for the 5th Circuit -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On December 26, 2024, a three-judge 'merits panel' for the U.S. Court of Appeals for the Fifth Circuit vacated the December 23, 2024, order issued by a separate three-judge 'motions [...]

Published
2025

29. Corporate Transparency Act On Hold.... Again

Author

Hartman, Elijah

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, United States. Court of Appeals for the 5th Circuit -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On December 26, 2024, a panel of the US Court of Appeals for the Fifth Circuit reinstated a nationwide injunction blocking enforcement of the Corporate Transparency Act (CTA), just days [...]

Published
2025

30. Corporate Transparency Act Back In Effect

Author

Marks, Jeffrey

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, United States. Court of Appeals for the 5th Circuit -- Powers and duties, Financial disclosure -- Laws, regulations and rules, Constitutional law -- Interpretation and construction, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

This is an update to our Corporate Alert issued on December 12. On December 23, 2024, the Fifth Circuit Court of Appeals lifted the preliminary injunction on enforcement of the [...]

Published
2025

31. The Saga Continues: Fifth Circuit Court Reinstates Nationwide Injunction On CTA Pausing FinCEN's Recently Announced Reporting Deadlines

Author

Bloch, Stanley

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, United States. Court of Appeals for the 5th Circuit -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

What You Need to Know Earlier this week, the Financial Crimes Enforcement Network (FinCEN) of the U.S. Department of the Treasury reset Corporate Transparency Act (CTA) reporting deadlines.1 However, on [...]

Published
2025

32. Nationwide Injunction Of The Corporate Transparency Act Remains In Effect

Author

Rimes, Jason

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

The status of the preliminary injunction which paused the nationwide enforcement of the Corporate Transparency Act and its implementing rules (collectively, the 'CTA') continues to keep all interested parties on [...]

Published
2025

33. Corporate Transparency Act Update: Reporting Obligations Suspended Again

Author

Fuchs, John

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

This Client Alert provides latest information in what continues to be the most unexciting developing news story any of us has ever followed. As the saying goes, 'Don't shoot the [...]

Published
2025

34. 'Christmas Chaos Continues' - Fifth Circuit Panel Blocks CTA Again As Filing Requirements Suspended

Author

Buckley, Sean

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Updated with FinCEN Response to Dec. 26 Fifth Circuit Decision Chaos is officially the perfect word to describe the situation around the Corporate Transparency Act ('CTA'). On Thursday, a U.S. [...]

Published
2025

35. Fifth Circuit Reinstates Injunction On Corporate Transparency Act; Reporting Requirements On Pause

Author

Howell, Kendall

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Reversing an order issued earlier this week, the Fifth Circuit reinstated the nationwide injunction on enforcement of the Corporate Transparency Act, placing reporting requirements back on pause. On December 26, [...]

Published
2025

36. A Holiday Present From The Fifth Circuit: The Corporate Transparency Act Is On Hold . . . Again!

Author

Navarino, Jason D.

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

For business owners and managers fretting to come into compliance with the beneficial ownership reporting requirements of the Corporate Transparency Act ('CTA') before the upcoming deadline: congratulations, your procrastination has [...]

Published
2025

37. DOD RELEASES LIST OF CHINESE MILITARY COMPANIES IN ACCORDANCE WITH SECTION 1260H OF THE NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2021

Subjects
Defense spending -- Government finance, News, opinion and commentary, National Defense Authorization Act for Fiscal Year 2021
Abstract

WASHINGTON -- The following information was released by U.S. Department of Defense: Today, the Department of Defense released an update to the names of 'Chinese military companies' operating directly or [...]

Published
2025

38. Corporate Transparency Act Update: Filing Requirements Reinstated

Author

Beaudoin, Adam

Subjects
Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On December 23, 2024, the Fifth Circuit Court of Appeals granted a stay over the nationwide injunction issued by the U.S. District Court for the Eastern District of Texas (Sherman [...]

Published
2025

39. Corporate Transparency Act Back In Effect, But With Extended Deadlines

Author

Conti, Louis

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, United States. Court of Appeals for the 5th Circuit -- Powers and duties, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Highlights At approximately 1:30 p.m. ET on Dec. 23, 2024, the U.S. Court of Appeals for the Fifth Circuit resurrected the Corporate Transparency Act (CTA) and revived the reporting obligations, [...]

Published
2025

40. Update On Enforcement Of CTA - Deadlines Extended

Author

Katkov, Steven P.

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, United States. Court of Appeals for the 5th Circuit -- Powers and duties, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On December 23, 2024, the U.S. Court of Appeals for the Fifth Circuit granted a stay of the district court's preliminary injunction enjoining the Corporate Transparency Act (CTA) entered in [...]

Published
2025

41. Fifth Circuit Stays Nationwide Preliminary Injunction That Enjoined Reporting And Enforcement Under The Corporate Transparency Act; FinCEN Extends Filing Deadlines

Author

Racco, Luciano

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Key Takeaways: The U.S. Fifth Circuit Court of Appeals stays a preliminary nationwide injunction of the Corporate Transparency Act previously issued by the U.S. Federal District Court for the Eastern [...]

Published
2025

42. Lump Of Coal In The CTA Stocking: Texas Federal Court Of Appeals Stays Injunction Against Corporate Transparency Act

Author

Johnston, Robert A.

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Constitutional law -- Interpretation and construction -- Cases, Injunctions -- Laws, regulations and rules, Company legal issue, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Overview The U.S. Court of Appeals for the Fifth Circuit has granted the government's motion to stay the Eastern District of Texas' December 3 nationwide preliminary injunction enjoining enforcement of [...]

Published
2025

43. Corporate Transparency Act Update - Court Ordered Preliminary Injunction Halts Enforcement Of The Corporate Transparency Act Nationwide

Author

Cook, Christopher

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, Financial disclosure -- Laws, regulations and rules, Liability (Law) -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Summary As of the date of this notice, Reporting Companies are not required to file BOI reports with FinCEN, following a nationwide preliminary injunction ordered by a federal U.S. District [...]

Published
2025

44. Important Update - Corporate Transparency Act: Reporting Reinstated By Appellate Court And FinCEN Extends Deadline To Jan. 13

Author

Goldstein, Melissa G.R.

Subjects
United States. Financial Crimes Enforcement Network -- Powers and duties, United States. Court of Appeals for the 5th Circuit -- Powers and duties, Financial disclosure -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

On Dec. 23, 2024, the US Court of Appeals for the Fifth Circuit stayed the nationwide preliminary injunction1 that enjoined enforcement of the Corporate Transparency Act ('CTA') and its implementing [...]

Published
2025

45. Injunction Stayed: Corporate Transparency Act Enforcement Resumes

Author

Fritsch, Thomas X.

Subjects
Law enforcement -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

Nationwide Injunction Reinstated: Corporate Transparency Act Enforcement Paused UPDATE (27 December 2024): Enforcement of the Corporate Transparency Act (CTA) has been paused again. The nationwide preliminary injunction that enjoined enforcement [...]

Published
2025

46. U.S. Court Of Appeals For The Fifth Circuit Reinstates Injunction On Corporate Transparency Act

Author

Krebs Al-Shathir, Laura E.

Subjects
United States. Court of Appeals for the 5th Circuit -- Powers and duties, Disclosure of information -- Laws, regulations and rules, Corporation law -- Interpretation and construction, Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

UPDATED DECEMBER 27, 2025 In an unexpected ruling on December 26, 2024, a panel of the United States Court of Appeals for the Fifth Circuit reversed its own decision and [...]

Published
2025

47. The Corporate Transparency Act Enjoined Once More

Author

Dube, Robby

Subjects
Injunctions -- Laws, regulations and rules, Government regulation, Business, international, National Defense Authorization Act for Fiscal Year 2021
Abstract

The Corporate Transparency Act (CTA) has faced significant legal challenges ahead of its January 1, 2025 reporting deadline.1 Most recently, a federal district court in Texas issued a nationwide injunction [...]

Published
2025

48. Corporate Transparency Act Reporting Rules Finalized, But Will Access Issues Cause Delay?

Author

Warner, Jonathan H. 'Jason'

Subjects
Financial disclosure -- Laws, regulations and rules, Confidential communications -- Banking, Financial statements -- Access control -- Laws, regulations and rules, Corporation law -- Evaluation, Money laundering -- Prevention -- Laws, regulations and rules, Government regulation, National Defense Authorization Act for Fiscal Year 2021, Bank Secrecy Act of 1970
Abstract

As of this writing (June 15, 2023), the Corporate Transparency Act (CTA) (1) is scheduled to take effect on January 1, 2024. An earlier article (2) raised several questions in [...]

Published
2023

49. How Free Should a Freeport Be?: Reducing Money Laundering in the Art Market through Freeport Regulation.

Author

Saleeby, Cates Grier

Subjects
Ports -- Laws, regulations and rules -- History, Luxuries -- Laws, regulations and rules, Free trade -- Laws, regulations and rules -- Methods, Tax evasion -- Laws, regulations and rules -- Methods, Money laundering -- Laws, regulations and rules -- Methods, Company legal issue, Government regulation, National Defense Authorization Act for Fiscal Year 2021, Money Laundering Control Act of 1986, United States. Foreign-Trade Zones Act of 1934
Abstract

TABLE OF CONTENTS I. BACKGROUND 242 A. History of Freeports and Goals of Freeports in Commerce 242 B. Legal Framework for Freeports in the United States 243 C. Rise of [...], The tax incentives that luxury freeports provide have created opportunities for money laundering and other forms of financial crime through the sale of art. The use of such institutions in combination with the anonymity that art transactions allow can create a series of transactions that are difficult to track, making the market ripe for corrupt behavior. Legislation like the Anti-Money Laundering Act, the Bank Secrecy Act, and the Money Laundering Control Act have helped reduce financial crime, but an approach more narrowly tailored to the art market and the freeports that enable its high value sales would further the goals of those statutes. This Note suggests that the United States should adopt a regulatory framework that requires luxury freeport operators to keep lists of freeport contents and contact information that are accessible to law enforcement officers during domestic investigations. Such a policy would reduce financial crime and increase transparency in the art market. The Note also offers suggestions for tax incentives that would increase the public display of privately owned art.

Published
2023

50. Small biz group sues feds over ownership reporting law

Author

Sanchez, Mark

Subjects
Constitutional law -- Cases, Business owners -- Reports -- Laws, regulations and rules, Commercial associations -- Cases, Company legal issue, Government regulation, Business, Business, regional, National Defense Authorization Act for Fiscal Year 2021
Abstract

Byline: Mark Sanchez The Small Business Association of Michigan has filed a lawsuit that challenges the constitutionality of a federal law requiring businesses to report their ownership to the government. [...]

Published
2024

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