News & Analysis as of

Homeowners Association (HOA) Reporting Requirements

Woods Rogers

Virginia Community Associations and the Corporate Transparency Act

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On December 3, 2024, a United States District Court in the Eastern District of Texas issued a nationwide preliminary injunction against the enforcement of the Corporate Transparency Act (CTA) and its reporting requirements....more

Stark & Stark

Ensuring Compliance for NJ Community Associations: Key Requirements and Deadlines

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There are three important requirements affecting New Jersey Community Associations: Reserve Studies Compliance, the Corporate Transparency Act (CTA) Compliance and Structural Integrity Compliance. Please ensure your...more

Downs Rachlin Martin PLLC

Corporate Transparency Act – Federal Reporting Requirements for Homeowners Associations

As discussed more fully in our previous article, the Corporate Transparency Act (CTA) went into effect at the beginning of 2024 and requires certain entities to submit beneficial ownership reports....more

Cozen O'Connor

Corporate Transparency Act Update: New York Cooperatives, Condominiums, and HOAs are Advised to Comply

Cozen O'Connor on

January 1, 2025, is the deadline for all entities (unless exempt) created prior to January 1, 2024, to file reports under the Federal Corporate Transparency Act (CTA), and there are substantial penalties for noncompliance....more

Roetzel & Andress

Countdown to December 31, 2024: Vital Deadlines for Florida Community Associations

Roetzel & Andress on

As season approaches for Southwest Florida, so too do important legal deadlines that all Florida community associations need to be aware of. Here is what you need to know: Corporate Transparency Act (Condos, Cooperatives,...more

Fox Rothschild LLP

What Co-op and Condo Boards Need to Know About the Corporate Transparency Act

Fox Rothschild LLP on

As the year-end deadline for compliance with the Corporate Transparency Act approaches, boards of cooperatives, condominiums and Homeowners Associations should be aware of the requirements that may affect them. The CTA...more

Stark & Stark

Corporate Transparency Act (CTA): Action Required for Community Associations

Stark & Stark on

As the end of the year approaches, there has been no determination that community associations will be relieved of the requirement to comply with the Corporate Transparency Act (CTA). While we remain hopeful of a legislative...more

Polsinelli

The Corporate Transparency Act: What Homes Associations and Neighborhood Associations Need to Know

Polsinelli on

A new federal law requires homes associations and neighborhood associations to disclose information about persons with control over the association.  Why this matters for you. From Wall Street to Main Street to your...more

Stinson LLP

The Final Countdown: Major CTA Reporting Deadline Rapidly Approaching

Stinson LLP on

Barring any unforeseen changes, the Corporate Transparency Act's (CTA) major reporting deadline arrives on January 1, 2025. The CTA requires all existing reporting companies (those entities formed prior to January 1, 2024) to...more

Foodman CPAs & Advisors

FinCEN BOI 6/10/24 FAQ

El 6/10/24, FinCEN actualizó su página de preguntas frecuentes para incluir siete nuevas actualizaciones. FinCEN afirma que continuará brindando orientación sobre cómo presentar información sobre beneficiarios reales;...more

Foodman CPAs & Advisors

FinCEN BOI FAQs 6/10/24

On 6/10/24, FinCEN updated its FAQs page to include seven new updates. FinCEN states that it will continue to provide guidance on how to submit beneficial ownership information; including updating the FinCEN BOI FAQs 6/10/24....more

Foodman CPAs & Advisors

HOAs Son Empresas Reportantes Según El CTA

El 4/18/24, FinCEN actualizó sus preguntas frecuentes (“FAQs”) sobre reportes de beneficiarios finales e incluyó por primera vez información sobre las “HOAs” (“Home Owners Associations”). FinCEN confirma en esta actualización...more

Foodman CPAs & Advisors

HOAs Are Reporting Companies Under The CTA

On 4/18/24, FinCEN updated its Beneficial Ownership Reporting FAQs and included for the first time information regarding HOAs (Home Owners Associations). FinCEN confirms in this update that HOAs are reporting companies under...more

Steptoe & Johnson PLLC

Homeowner Associations, Condominiums, and the Corporate Transparency Act

Since the enactment of the Corporate Transparency Act (CTA), property ownership associations such as homeowner associations and condominiums (collectively, POAs) have struggled to understand their beneficial ownership...more

Holland & Knight LLP

CTA Heats Up with New FAQs, Government and Amicus Briefs and New Draft Legislation

Holland & Knight LLP on

The Corporate Transparency Act (CTA) is the gift that keeps giving. As affected entities and their advisers struggle to determine whether they are subject to the beneficial ownership information (BOI) reporting provisions of...more

Seyfarth Shaw LLP

Growing Clarity: FinCEN Continues to Update Beneficial Ownership Reporting FAQs

Seyfarth Shaw LLP on

On April 18, 2024, the Financial Crimes Enforcement Network (FinCEN) released further guidance regarding to Corporate Transparency Act compliance (CTA) by updating and expanding the Beneficial Ownership Information Reporting...more

Keating Muething & Klekamp PLL

FinCEN Issues Additional Guidance for HOAs and Trusts under the Corporate Transparency Act

On April 18, 2024, the Financial Crimes Enforcement Network (“FinCEN”) issued additional FAQs relating to the Corporate Transparency Act (the “CTA”). More specifically, FinCEN provided helpful guidance pertaining to the...more

Shumaker, Loop & Kendrick, LLP

Client Alert: The Corporate Transparency Act Imposes Reporting Requirements Applicable to Many Condominium, Cooperative, and...

The Federal Corporate Transparency Act (CTA), which took effect January 1, 2024, requires most homeowners, condominium, and other community associations to report information relating to the association and its directors and...more

Saul Ewing LLP

Corporate Transparency Act: What Community Associations Must Know

Saul Ewing LLP on

The federal Corporate Transparency Act (“CTA”) requires that corporations submit a report to the Financial Crimes Enforcement Network (“FinCEN”) before January 1, 2025, with information on the persons who exercise substantial...more

Stark & Stark

Community Association Reporting Requirements Under the Corporate Transparency Act

Stark & Stark on

On January 1, 2024, the Corporate Transparency Act (the “CTA”) became effective. The main goal of the CTA is to combat financial crimes by enhancing transparency in the ownership and control of corporations. ...more

Schwabe, Williamson & Wyatt PC

Homeowners and Condo Associations – New “CTA” Federal Reporting Requirements in 2024‎

The Corporate Transparency Act (CTA) goes into effect in 2024. It will require “beneficial owners” of small and medium-sized businesses – which includes homeowners and condominium associations – to report the name, birthdate,...more

Fox Rothschild LLP

The Corporate Transparency Act’s Effects on Nonprofits

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The Corporate Transparency Act (CTA), a new federal financial reporting law that will take effect on Jan. 1, 2024, is a hot topic in the corporate world these days. However, nonprofits also need to be aware of the law, which...more

Sands Anderson PC

HOAs Inadvertently Caught in Federal Crossfire: Ten Things You Need to Know About Community Associations and the Corporate...

Sands Anderson PC on

It’s easy to forget that community associations are corporations—and yet, today most community associations are incorporated. Community associations are subject to their state’s corporate statutes; but soon, they will be...more

Roetzel & Andress

2017 Community Association Legislation

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The Florida Legislature has approved several bills affecting condominium, cooperative, and homeowners’ associations. House Bill 1237 and Senate Bill 1520 only amend Chapter 718, Florida Statutes (the Condominium Act). Senate...more

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