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Trustees Beneficial Owner

Seward & Kissel LLP

The Bristol Myers Decision: A Harsh Reminder of Registered Holder vs Beneficial Owner Actions

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The United States District Court for the Southern District of New York (the “District Court”) recently issued a decision that rejected a common industry practice for trustees to be removed, appointed or to take actions based...more

White and Williams LLP

Simplifying Trustee Compliance with the Corporate Transparency Act

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Under the Corporate Transparency Act (“CTA”), every "reporting company" needs to file a Beneficial Ownership Information (“BOI”) report by January 1, 2025. For entities formed during 2024, this BOI report is due within 90...more

Walkers

There aren't public beneficial ownership registers in respect of trusts - or are there?

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Currently, no, there are not public beneficial ownership registers in respect of trusts (at least in the British Virgin Islands ("BVI"), Cayman, Jersey, Guernsey or Bermuda), however, if enacted in the form gazetted, the BVI...more

Saul Ewing LLP

What Trustees Need to Know About the Corporate Transparency Act

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According to the introductory paragraph of the guidelines issued by the Financial Crimes Enforcement Network (“FinCEN”) of the United States Treasury, “[i]llicit actors frequently use corporate structures such as shell and...more

Farella Braun + Martel LLP

John Wick - What You Need To Know about the Corporate Transparency Act

Welcome to The Verdict: Estate Planning Through Film. In episode two, host Hons Yung is joined by Farella Braun + Martel's Greg LeSaint to discuss the movie John Wick and the Corporate Transparency Act (CTA). Greg breaks...more

Mayer Brown

UK Supreme Court Clarifies Basis of ‘Knowing Receipt’ Claims Arising From Breach of Fiduciary Duty

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"The law on 'knowing receipt' has perplexed judges and academics alike for several decades" – Lord Burrows (paragraph 99). In a decision with significant implications for claims involving fraud and breach of fiduciary duty...more

Foodman CPAs & Advisors

Fideicomisos Y El CTA

El 18 de abril de 2024, FinCEN actualizó las preguntas frecuentes (“FAQs) que abordan los fideicomisos y el CTA (“Corporate Transparency Act”). Los fideicomisos son vehículos que pueden ayudar a preservar patrimonios y la...more

Foodman CPAs & Advisors

Trusts And The CTA

On April 18, 2024, FinCEN updated FAQs that address Trusts and the CTA (Corporate Transparency Act). Trusts are vehicles that can assist in the preservation of wealth and property for future generations, protect assets, or...more

Pullman & Comley, LLC

The Corporate Transparency Act and its Application to Estates and Trusts: Answers to Frequently Asked Questions

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The recently implemented Corporate Transparency Act (the “CTA”) requires that certain entities report information about themselves and their “beneficial ownership” to the Financial Crimes Enforcement Network of the United...more

Ruder Ware

The Corporate Transparency Act and Its Impact on Trusts

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Trust stakeholders are subject to Corporate Transparency Act (“CTA”) obligations under specific circumstances. Under CTA, a “reporting company” must disclose information about the company and its “beneficial owners.” CTA...more

Seyfarth Shaw LLP

Growing Clarity: FinCEN Continues to Update Beneficial Ownership Reporting FAQs

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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

Kaufman & Canoles

Corporate Transparency Act: ESOP Considerations

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The Corporate Transparency Act (CTA) went into effect January 1, 2024, imposing significant reporting obligations for millions of privately held entities, called Reporting Companies. ...more

Foster Swift Collins & Smith

The Corporate Transparency Act's Impact on ESOPs

The Corporate Transparency Act (“CTA”), which became effective on January 1, 2024, requires that many businesses report a significant amount of information about the company and its “beneficial owners” to a federal database....more

Patterson Belknap Webb & Tyler LLP

Your Estate Plan and the Corporate Transparency Act

You may already be aware of a new federal law called the Corporate Transparency Act (the CTA), which became effective on January 1, 2024. The CTA was enacted as part of the National Defense Authorization Act and mandates that...more

Akin Gump Strauss Hauer & Feld LLP

New Guidance on the Subsidiary Exemption Under the CTA’s Beneficial Ownership Information Reporting Rule

In the two weeks since the Corporate Transparency Act (CTA) went into effect (see our alert here), the Financial Crimes Enforcement Network (FinCEN) has published several Frequently Asked Questions (FAQs) clarifying the new...more

Stinson LLP

Corporate Transparency Act: Trusts Don't Have to Report

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In a December 5 alert, we provided a detailed summary of the Corporate Transparency Act (CTA)....more

Warner Norcross + Judd

New Corporate Transparency Act Reporting Requirement Begins in 2024

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Starting in 2024, all “reporting companies,” meaning any entity formed by filing with a secretary of state or similar office, will be required to file a “beneficial ownership report” with the U.S. Treasury Department’s...more

Conyers

Private Client & Trust Bulletin: Fall 2023

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Welcome to the festive edition of the Conyers Private Client & Trust Bulletin, where we update on recent matters of interest from our jurisdictions of Bermuda, BVI and the Cayman Islands. This edition combines the...more

Ballard Spahr LLP

Corporate Transparency Act FAQs

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1. What Is the Corporate Transparency Act and Why Was It Enacted? Congress enacted the Corporate Transparency Act (CTA) on January 1, 2021, to address concerns that the inaccessibility of U.S. companies’ beneficial ownership...more

Dechert LLP

Individuals and Trusts Beware: The Corporate Transparency Act Applies to You

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The Corporate Transparency Act (the "Act") is a significant piece of legislation enacted as part of the National Defense Authorization Act for Fiscal Year 2021. The Act was designed to prevent the misuse of corporations and...more

Walkers

Non-Compliant Transfers of Cayman Islands Insurance Business: To Void, or Not to Void, That Is the Question

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Since the introduction of the Insurance Act in 1979, the Cayman Islands has established itself as one of the largest, and most sophisticated, centres for international insurance business. As of the first quarter of 2023, the...more

Levenfeld Pearlstein, LLC

What Trustees Need to Know About the Corporate Transparency Act – Sooner Rather Than Later

January 1, 2024 is quickly approaching and it will be a milestone for small businesses and their owners. Why? Because it is the effective date of the Corporate Transparency Act (the “Act”) – historic legislation that requires...more

Conyers

Lessons from the Zhang Lan Offshore Trust

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News in the Chinese sensationalist media sent a shuddering ripple across many estate planners in China and Hong Kong concerning the viability of offshore trusts: a receiver had been appointed over bank accounts held in the...more

Holland & Hart LLP

Continuing Reporting Obligations Under the Corporate Transparency Act: You're Never Done

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Most smaller businesses newly formed or registered to do business in the United States will soon be required to file their initial beneficial ownership report with the federal Financial Crimes Enforcement Network (FinCEN),...more

Woodruff Sawyer

What Should Trustees Know About the Corporate Transparency Act (CTA)?

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The Corporate Transparency Act (CTA) goes into effect on January 1, 2024, and it presents a significant change to trustees’ responsibilities. This article explains what the CTA is, clarifies the new reporting requirements,...more

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