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I’ve written in the past here and here about the whipsaw court rulings on whether reporting is or is not required. On January 23, 2025, the United States Supreme Court weighed in. It lifted the trial court’s injunction preventing the FinCEN from requiring the beneficial reporting.
Noting the neck pain the various court rulings was…
In my December 24th post to this blog, I had written that the 5th Circuit Court of Appeals had stayed the trial court’s injunction prohibiting enforcement of the Corporate Transparency Act (and of particular interest to us, the reporting requirement for your Beneficial Ownership). In other words, on December 5th, the trial court ruled that…
In early December, I had blogged that a Federal Court sitting in Texas had ruled that the Corporate Transparency Act was “likely unconstitutional” and stayed the reporting requirement. Now the Fifth Circuit Court of Appeals has stayed the stay so nonexempt companies are again required to report on or before January 1, 2025. Confused yet?…
Just as many of you may were preparing to file your Beneficial Ownership Information reports (“BOI”) with the Financial Crimes Enforcement Network (“FinCEN”), a Federal Court judge out of Texas entered a temporary injunction.
On Dec. 3, 2024, the U.S. District Court for the Eastern District of Texas issued a nationwide preliminary injunction enjoining the…
Today, the U.S. Department of Housing and Urban Development, through the Federal Housing Administration (FHA), announced the launch of its new Manufactured Home Community loan product, which will provide an FHA-insured financing option for the purchase, refinance, and revitalization of manufactured home communities. This action will help entities to preserve, stabilize, and revitalize these vital…
Since the turn of the new year, we’ve started discussing the Corporate Transparency Act’s (“CTA”) requirements that every small business – including your homeowner, condominium and cooperative association – register its business information with the US Treasury Department’s Financial Crimes Enforcement Network (“FinCEN”). The registration required providing the identities of your Board of Directors. Why…
As many of you know, Florida’s legislators, in a special session last year, attempted to respond to the tragic collapse of the condominium in Surfside with changes to the laws governing many community associations. Those changes may have been well-intended but created all kinds of headaches for condominium and cooperative associations and the unit owners…
Responding to the devastating 2021 collapse of the Champlain Towers South building in Surfside, lawmakers approved making property tax rebates available when residential properties are rendered uninhabitable for 30 days. During the December 2022 special session, lawmakers passed a measure (SB 4-A) to offer similar rebates to property owners who sustained damage in…
Our thoughts and prayers go out to everyone who has been affected by Hurricane Ian. As you probably know, Southwest Florida bore the brunt of the storm and has suffered catastrophic losses. At this time, power remains down for more than 50% of the residents from Manatee County down to Collier County. First and foremost,…