Navigating the 公司透明度法

Placeholder image of 美国S Department of the Treasure building, 与《玛雅吧2APP》相关

什么是《玛雅吧2APP》?

的公司透明度法 (CTA)是一个美国.S. 于2024年1月1日生效的联邦法律. Businesses that existed prior to 2024年1月1日 have until December 31, 2024 to comply. 公司 founded after 2024年1月1日 must comply within 90 days of forming the new business.

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 some exceptions, but most small businesses are subject to this new law.

Small businesses must now report sensitive personal information on owners 和 some employees to FinCen (the Financial Crimes Enforcement Network which is part of the Internal Revenue Service) such as social security number, 驾照, 护照号码和家庭住址. “Beneficial Owners” refers to all individuals who own or have substantial control in that business. Businesses must keep this filing updated within 30 days of any changes of ownership or previously reported information pertaining to a “beneficial owner.” 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.

公司透明度法案的关键条款

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

《玛雅吧2APP》将实益拥有人定义为, 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, 包括有限责任公司(llc), 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 《玛雅吧2APP》是违宪的. 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

玛雅吧2APP 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.

2024年4月26日

在周五的法庭听证会上, 4月26日, a judge stated he did not believe that there would be irreparable damage done by not issuing a preliminary injunction. 这个案子将继续在法庭上进行. 请看4月29日周一的报道玛雅吧官网简报会获取Brian Calley的最新报道.

2024年5月20日

玛雅吧2APP party to an amicus brief filed in the 11th Court of Appeals, 支持原告, 全国小企业协会, 在它的案例中. 美国.S. 财政部. 了解更多关于SBAM的信息玛雅吧官网简报会.

SBAM的法律行动

玛雅吧2APP 采取法律行动 against the invasive 和 unconstitutional 公司透明度法.

这是继2024年3月1日美国上诉法院做出裁决之后.S. District Court for the Northern District of Alabama that held the 《玛雅吧2APP》是违宪的. 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). 所有其他受CTA约束的企业仍然必须遵守.

媒体报道

Commentary: Small businesses deserve support, not roadblocks

Michigan Small Business Group Files Suit Challenging 公司透明度法

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

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 玛雅吧官网简报会, 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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