主要观点总结
本文介绍了美国第五巡回上诉法院关于企业透明度法案（CTA）受益所有权信息（BOI）报告要求的最新进展。此前初步禁令因宪法问题而暂停CTA的执行，但政府紧急申请暂停后恢复了CTA的要求。然而，最近第五巡回法院再次撤销了其暂停令，维持了“宪法现状”，同时上诉继续进行。这对BOI报告要求和截止日期产生了影响。
关键观点总结
关键观点1: 第五巡回上诉法院撤销了之前的暂停令，恢复了CTA的执行。
这对企业和BOI报告要求产生了影响，暂停了BOI报告义务。
关键观点2: BOI报告义务的恢复对企业产生了影响。
企业需要根据新的指导来准备合规性，并注意潜在的变化。
关键观点3: 未来义务将根据FinCEN或法院的进一步指导来确定。
企业需要密切关注这些发展，并做好应对潜在变化的准备。
正文
Author: Mike Chiang of Han Kun LLP
In a series of significant developments, the United States Court of Appeals for the Fifth Circuit has vacated its earlier stay on the preliminary injunction that had briefly reinstated the Corporate Transparency Act (CTA) Beneficial Ownership Information (BOI) reporting requirements. This decision marks another shift in the enforcement landscape, creating continued uncertainty for businesses across the country.
December 3, 2024
The U.S. District Court for the Eastern District of Texas issued a preliminary injunction, temporarily halting CTA enforcement due to constitutional concerns.
December 23, 2024
The Fifth Circuit initially granted the government’s motion for an emergency stay, effectively reinstating CTA requirements, citing the CTA's constitutionality under the Commerce Clause and the minimal compliance burden on businesses.
December 26, 2024
The Fifth Circuit vacated its stay, reinstating the injunction against CTA enforcement to maintain the "constitutional status quo" while the appeal continues.
Impact on BOI Reporting Requirements and Deadlines
BOI reporting obligation is once again suspended. Business entities are NOT required to file BOI reports in accordance with the following deadlines previously announced by FinCEN:
Pre-2024 Entities: BOI filing deadline extended to January 13, 2025 (was January 1, 2025).
Entities with Filing Deadlines Between Dec 3–23, 2024: Filing now due January 13, 2025.
Entities Formed Dec 3–23, 2024: Additional 21 days granted for BOI filing.
Post-January 1, 2025 Entities: No changes; must file within 30 days of creation or registration.
Further guidance from FinCEN or the courts will determine future obligations.
Compliance Preparation: Businesses may pause BOI filings but should remain prepared for potential changes.
Ongoing Legal Proceedings: The expedited appeal process suggests resolution may come in early 2025.
Stay Updated: Monitor developments as legal proceedings continue.
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