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Resource Library

Ezkovich & Co. is pleased to provide these resources to our clients and the general public. Please remember that none of these resources is, or should ever be considered, as legal advice, and that the reader should always consult with the attorney of their choice for any legal advice. These resources are informational only.

Beneficial Ownership Information Reporting Requirement (BOIRR | CTA)

The following materials relate to the United States Treasury's Beneficial Ownership Information Reporting Requirements, or BOIRR, and also known as the Corporate Transparency Act, or CTA.

IMPORTANT NOTICE: As of February 18, 2025, Treasury is AGAIN requiring BOIRR filings. The new deadline is now March 21, 2025. Treasury still says it may rethink whether all small businesses will even need to file reports.

THIS ISSUE REMAINS IN FLUX. Please review the important Updates that appear below.

Ezkovich & Co.'s White Paper on Beneficial Onwership Information Reporting Requirements

Statutory Basis, 31 U.S.C. 5336

Regulatory Basis (Rules), 15 C.F.R. 1010.380

Nationwide Injunction Issued [Texas Top Cop v Garland] December 3, 2024

Updates.

➤ UPDATE I. BOIRR Update, February 20, 2025 - Treasury States BOIRR Filings ARE Again Required (For Now)

◆ Document I.1 Treasury Alert FIN-2025-CTA1 2025-0218.

◆ Document I.2 Smith v US, District Court Order Staying Its Injunction.

UPDATE H. BOIRR Update, February 7, 2025 - Treasury States BOIRR Filings Are Still Not Required (for now)

◆ Document H.1 - Treasury Alert (as viewed 020625).

UPDATE G. BOIRR Update, January 30, 2025 - Supreme Court Cancels Injunction, but BOIRR Filings Are Still NOT Required (for now)