Navigating the 公司透明度法

Placeholder image of the US Department of the Treasure building, relative to the 公司透明度法

什么是《玛雅吧2APP》?

的公司透明度法 (CTA)是一个美国.S. federal law that went into effect on 2024年1月1日. Businesses that existed prior to 2024年1月1日 have a year to comply. 公司 that form after the start of this year have only 90 days in which to file.

This law created a new beneficial ownership information reporting requirement as part of efforts to make it harder for bad actors to hide. 的re are exceptions only for large institutions such as utility 和 insurance companies.

U.S. businesses must now report to FinCen the social security number, 驾照, passport number 和 home address of all individuals with a controlling interest in that business on an annual basis. 的 penalties associated with noncompliance are thous和s of dollars in fines 和 up to two years in federal prison.

金融中心实益拥有人信息

成员介绍

录制于2024年4月16日

SBAM总统 & 首席执行官布莱恩·卡利(Brian Calley)由律师陪同埃里克·戴利和安德鲁Portinga of Miller Johnson for a briefing on the 公司透明度法和 an update on SBAM’s legal action.

Key Provisions of the 公司透明度法

实益拥有权报告

公司 are required to report information about their beneficial owners to the Financial Crimes Enforcement Network (FinCEN), 它是美国联邦调查局的一个部门.S. 财政部. Beneficial owners are individuals who 直接或间接 control a significant ownership interest in the company.

受益所有人的定义

的 CTA defines a beneficial owner as an individual who, 直接或间接, exercises substantial control over a company or owns or controls at least 25% of the ownership interests of the company.

报告要求

公司, including limited liability companies (LLCs), 公司, 以及类似的实体, are obligated to file reports with FinCEN containing information about their beneficial owners. This information is not publicly disclosed but is made available to law enforcement 和 certain government agencies for investigative purposes.

《玛雅吧2APP》时间表

2024年1月1日

的公司透明度法成为法律.

2024年3月1日

2024年3月1日，美国宣布.S. District Court for the Northern District of Alabama held that the 公司透明度法 is unconstitutional. 具体地说, the court found that enactment of the CTA could not be justified as an exercise of Congress’ enumerated powers set forth in Article I of the Constitution. 结果是, the court held that Congress lacked authority to enact the CTA 和 that the CTA cannot be enforced against the plaintiffs in that litigation.

2024年3月4日

FinCEN issued a statement confirming that it will not enforce the CTA against Winkles, the NSBA or any individual or entity that was a dues-paying member of the NSBA as of 2024年3月1日. 虽然这一裁决意义重大, it does not provide a justification for any other individuals or companies to stop complying with the CTA.

2024年3月26日

的 Small Business Association of Michigan 提起诉讼 against the 公司透明度法 in the Michigan 4th District Court of Appeals on the grounds that it is unconstitutional. Due to the nature of the ruling in Alabama, we are hopeful that an injunction will be ordered.

SBAM的法律行动

的 Small Business Association of Michigan is 采取法律行动 against the invasive 和 unconstitutional 公司透明度法.

This is on the heels of a 2024年3月1日 ruling by the U.S. District Court for the Northern District of Alabama that held the 公司透明度法 is unconstitutional. 随后, decisions were issued that the CTA cannot be enforced against the specific plaintiffs (全国小企业协会 以及它的付费会员). All other businesses subject to the CTA must still comply.

Image of a laptop displaying various social media icons

媒体报道

Opinion: 公司透明度法 an Illegal Burden on Small Business

Michigan small business group sues feds over 公司透明度法 – Crain’s Gr和 Rapids Business Journal

Treasury Stares Down Another Challenge To CTA After Michigan Plaintiffs File Suit – Forbes

Small business reporting requirement found unconstitutional by Alabama federal judge –

向法律专家咨询

If you have specific questions related to your business filing, 并且是保费, 贵宾, 或sam的精英成员, you can access our 向专家请教 legal service 和 receive a free, 这是基于事实的回答.

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额外的资源

2月7日, 2024, Jonathan Wilson presented a webinar: “What small business owners need to know about the 公司透明度法”

会议记录

In a January 2024 episode of SBAM’s Small Business Briefing, attorney 华纳诺克罗斯&贾德事务所的科琳·斯普拉格 provided detailed insight into the 公司透明度法和 what small business owners need to do to be compliant.

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