News & Analysis as of

Filing Deadlines

Dorsey & Whitney LLP

EDGAR Next Goes Live on March 24, 2025; Filers Should Enroll by September 12, 2025

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On September 27, 2024, the Securities and Exchange Commission (SEC) approved a new filer access and account management system called EDGAR Next, via significant amendments to Rules 10 and 11 of Regulation S-T, along with...more

Ice Miller

FinCEN Issues Interim Final Rule Removing U.S. Companies and Persons from CTA Reporting Requirements

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Update: On March 21, 2025, the Financial Crimes Enforcement Network (FinCEN) issued an interim final rule that removes the requirement for U.S. companies and U.S. persons to report Beneficial Ownership Information (BOI) under...more

K&L Gates LLP

SEC Extends Compliance Period for the Amended Names Rule

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On 14 March 2025, the Securities Exchange Commission (SEC) extended the compliance dates for the amendments to Rule 35d-1 (Amended Names Rule) under the Investment Company Act of 1940, as amended (1940 Act), by six months....more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Reminder: New York Cybersecurity Reporting Deadline April 15, 2025; New Regulations Effective May 1, 2025

Covered entities regulated by the New York State Department of Financial Services (NYDFS) must submit cybersecurity compliance forms by April 15, 2025. New sets of requirements for system monitoring and access privileges,...more

Brooks Pierce

Corporate Transparency Act: FinCEN and the Treasury Announce Nonenforcement for Domestic Reporting Companies

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Following announcements from the Financial Crimes Enforcement Network (“FinCEN”) on February 27, 2025, and the United States Department of the Treasury (the “Treasury”) on March 2, 2025, it would appear that beneficial...more

Cooley LLP

EDGAR Next: The Need to File a Revised Form ID When Onboarding Brand New Insiders

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Here’s an important point made by Cooley’s Luci Altman during this 29-minute video we recently blogged about: “If you are onboarding a new director or officer in the near term who has never had EDGAR codes or if you know your...more

Wilson Sonsini Goodrich & Rosati

EDGAR Next: How to Prepare

On September 27, 2024, the U.S. Securities and Exchange Commission (SEC) adopted amendments to Rules 10 and 11 of Regulation S-T, Form ID, and the EDGAR Filer Manual, concerning access to and management of accounts on EDGAR...more

Fox Rothschild LLP

North Carolina Supreme Court Is All Caught Up

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The North Carolina Supreme Court is not stingy with extensions. If a lawyer needs more time to file a brief, the Court will generally allow it. But with the Court largely caught up on its docket, you might not want to bank...more

Cooley LLP

Government shutdown maybe?

Cooley LLP on

Based on the news reports from this morning, it seems unlikely that the threatened government shutdown will come to pass. Nevertheless, although the shutdown appeared doubtful, just this morning, Corp Fin posted an...more

Kelley Drye & Warren LLP

Reminder: Federal Communications Commission – March and April Filings

Each month, Kelley Drye’s Communications Group offers this reminder of upcoming filing deadlines that may affect our clients and friends. ...more

Foster Garvey PC

The Corporate Transparency Act May Be on Life Support, But It Is Not Dead

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I was hoping to take a short breather from covering the Corporate Transparency Act (“CTA”). However, I am getting several inquiries from attorneys and business owners, asking if they have missed anything with respect to the...more

Robinson & Cole LLP

Legal Update: New Rulemaking Announced: Treasury Department Suspends Reporting, Enforcement and Fines under the Corporate...

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How Did We Get Here? The Corporate Transparency Act (CTA) went into effect on January 1, 2024, and was enacted as part of the Anti-Money Laundering Act of 2020....more

Fisher Phillips

The Visa Bulletin for April: Final Action Dates and an Employer’s Immigration Plan

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Each month, federal immigration authorities publish a list of dates informing immigrant visa applicants when they should expect to be notified to assemble and submit required documentation to government officials. This...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Companies in Mexico Must File Annual Tax Reports by March 31, 2025: What to Know About Profit-Sharing Obligations

By March 31, 2025, companies in Mexico need to file their annual tax returns for the prior fiscal year with the Tax Administration Service (Servicio de Administración Tributaria (SAT)). In addition to complying with tax...more

Warner Norcross + Judd

CTA Filing is Now Voluntary for US Entities and Citizens: Rule Changes Ahead

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The United States Treasury Department announced on March 2, 2025, that the Beneficial Ownership Information (BOI) reporting required by the Corporate Transparency Act (CTA) is now voluntary for U.S. entities and citizens....more

Dechert LLP

EDGAR Next: What Filers Need to Know and How They Can Prepare

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The Securities and Exchange Commission officially adopted the “EDGAR Next” changes to its Electronic Data Gathering, Analysis, and Retrieval system (“EDGAR”) on September 27, 2024. These changes to the EDGAR filing system...more

Holland & Hart LLP

The CTA Is Back (Sort Of)—What Reporting Companies Need to Know

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After months of litigation—including a cameo before the Supreme Court—the last nationwide injunction of the Corporate Transparency Act (CTA) was vacated and the CTA was set to go back into effect. Since then, nothing has been...more

PilieroMazza PLLC

Corporate Transparency Act, Part 9: Reporting Due March 21, 2025, No Penalties for Not Reporting (For Now)

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On February 18, 2025, the final court order blocking reporting under the Corporate Transparency Act (CTA) was lifted. Thus, the CTA’s reporting requirements are back in effect, and the new reporting deadline for most...more

Clark Hill PLC

CTA Reporting and Enforcement Suspended Indefinitely

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In a whirlwind series of announcements, the Treasury Department and FinCEN have suspended all Corporate Transparency Act (CTA) reporting and enforcement for domestic entities indefinitely. On Feb. 27, FinCEN announced that...more

Mayer Brown Free Writings + Perspectives

Prepare for “EDGAR Next” – Transition Begins March 24, 2025; SEC Guidance Available

On March 6, 2025, the Securities and Exchange Commission (“SEC”) issued a press release relating to the enhanced Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system (“EDGAR Next”), including useful links to...more

Mayer Brown

Whiplash: FinCEN Reverses Course, Delays CTA Enforcement Once Again

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On February 27, 2025, the US Financial Crimes Enforcement Network (FinCEN) announced that it will not issue fines or penalties or take any other enforcement actions against companies that fail to comply with the March 21,...more

Cooley LLP

EDGAR Next begins March 24

Cooley LLP on

In this new press release, Filer Transition to New and Improved EDGAR Begins March 24, the SEC provides references and links to “extensive guidance and resources” available to assist filers with EDGAR Next. According to the...more

Coblentz Patch Duffy & Bass

CTA/BOI Update - Treasury Department Announces Suspension of Enforcement for Domestic Entities

On February 27, 2025, FinCEN announced that it would not issue fines or penalties or take any other enforcement action against any companies based on any failure to file or update beneficial ownership information (BOI)...more

Parker Poe Adams & Bernstein LLP

Enforcement of Corporate Transparency Act Deadlines Suspended Again as Act's Future Scope Uncertain

Only a week after announcing a new deadline of March 21, 2025, for filings under the Corporate Transparency Act (CTA), the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) announced that it...more

MG+M The Law Firm

Understanding Delaware's Property Tax Overhaul: What You Need to Know with Appeal Deadlines Approaching

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Delaware’s property tax system is undergoing a significant overhaul that will alter the property taxes owed on each property. For the first time in decades, the state’s counties are reassessing property values to reflect...more

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