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FinCEN Interim Final Rule Signals End of Domestic Entities’ CTA Reporting Obligations

After almost 18 months of uncertainty and confusion with respect to the implementation and enforcement of the Corporate Transparency Act (CTA), on Friday, March 21, the U.S. Department of Treasury’s Financial Crimes...more

Supreme Court Enters the Corporate Transparency Act Fray, But Enforcement and Filings Remain on Hold

On January 23, the U.S. Supreme Court lifted the nationwide injunction entered by the federal district court in the Eastern District of Texas in the case styled Texas Top Cop Shop v. McHenry, which had barred enforcement of...more

Fifth Circuit Reinstates Injunction Halting Enforcement of Corporate Transparency Act

On December 26, 2024, the U.S. Court of Appeals for the Fifth Circuit issued an unsigned order in Texas Top Cop Shop, Inc. v. Garland, No. 24-40792,  reversing its prior December 23 order lifting the preliminary injunction...more

FinCEN Extends BOI Reporting Deadlines: Key Updates for Reporting Companies

Shortly after publication of our December 23, 2024 Client Alert regarding the Fifth Circuit’s reinstatement of the CTA, FinCEN issued guidance administratively extending the deadlines for certain BOI Report filings.  Most...more

Fifth Circuit Reinstates Requirements of Corporate Transparency Act

Yesterday afternoon, on December 23, the U.S. Court of Appeals for the Fifth Circuit issued a per curiam opinion (signed by Judges Stewart, Hayes and Higginson) staying the preliminary injunction previously entered in the...more

Corporate Transparency Act Blocked Nationwide by Texas Court

On December 3, 2024, the U.S. District Court for the Eastern District of Texas entered a nationwide preliminary injunction enjoining the enforcement of the federal Corporate Transparency Act (CTA) (31 U.S.C. § 5336) and the...more

The Federal Corporate Transparency Act Through the Lens of Private Equity: Unique Challenges Await

With a stated goal of enhancing transparency of business ownership, the federal Corporate Transparency Act (CTA) mandates various types of businesses – such as corporations, limited liability companies, and limited...more

Unveiling the Federal Corporate Transparency Act: Requirements, Compliance, and Implications

The Corporate Transparency Act (CTA) is a federal law that will require various types of businesses – such as corporations, limited liability companies, and limited partnerships operating in the United States – to begin to...more

Katie Smalley Outlines Transition from LIBOR to SOFR

The moment has come – the moment that all have been awaiting since the summer of 2017 when the UK Financial Conduct Authority made its announcement to ultimately cease compelling reporting of the ubiquitous floating interest...more

Main Street Lending Program 2.0 Expands Loan Options for Small and Mid-Sized Businesses, but Practical Accessibility of Program to...

On April 9, the U.S. Treasury Department (Treasury) and Federal Reserve released initial details regarding the establishment of the Main Street Business Lending Program (Main Street Program) to provide up to $600 billion in...more

CARES Act: SBA Loan Program Expansion

On March 25, 2020, the Senate unanimously passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) in response to COVID-19, and the House is scheduled to vote on the CARES Act on March 27, 2020. President...more

COVID-19 and Material Adverse Change: M&A and Financing Considerations

The novel coronavirus (COVID-19) has already proven to have profound social, political and economic effects on the world, impacting nearly every continent, community and business sector. With the growing uncertainty about...more

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