Corporate Transparency Act: Preliminary Injunctive Relief Reinstated by Fifth Circuit (For Now)
12.27.2024
On December 26, 2024, a separate panel of the Fifth Circuit assigned to evaluate the merits of the District Court’s grant of injunctive relief vacated the portion of the motions panel’s order granting the government’s motion to stay and reinstated the preliminary nationwide injunctive relief pending the merits panel’s consideration of the expedited appeal.
CTA Reporting Requirements Are Back
12.24.2024On December 23, 2024, a panel of the U.S. Court of Appeals for the Fifth Circuit granted the government’s emergency motion in the Texas Top Cop Shop matter to stay the injunctive relief from Corporate Transparency Act filing obligations granted earlier this month by Judge Mazzant of the U.S. District Court for the Eastern District of Texas.
This blog post discusses the FinCEN recent announcement that companies defined as "reporting companies" under the Corporate Transparency Act do not need to file Beneficial Ownership Information reports at this time.
Wondering what constitutes a "reporting company" under the Corporate Transparency Act? This blog post provides the answer to that question and more.
For all reporting companies that were formed or registered in early January 2024, this is your reminder that your deadline to file your initial BOI Report is fast-approaching if it has not already arrived.
This blog post discusses the Corporate Transparency Act’s beneficial ownership reporting requirements and how, despite a recent ruling by a District court in Alabama, the first wave of reporting companies subject to reporting requirements must file their initial BOI Reports by March 31, 2024.
For and early-stage companies, the onboarding of service providers is both a strategic necessity and a legal challenge. This blog post discusses the key considerations, best practices and other valuable insights in the onboarding process that can help founders avoid common pitfalls.
Tags:
early-stage companies, employers
This blog post lays out everything small businesses need to know about the Corporate Transparency Act’s new beneficial ownership rule and how to remain in compliance come January 1, 2024.
Pros and Cons of Strategic Investors in Early-Stage Companies
8.7.2023Gary Schall, Daniel Zimmermann
In this blog post, we delve into the concept of strategic investments, uncovering its advantages and drawbacks.
Tags:
investors, venture capital
Commonly Considered Option Program Enhancements: Part IV – Employee Loans To Purchase Shares
7.10.2023Kimberly Wethly, Ciara Baker
Explore the intricacies of employee loans for purchasing company in the final part of our series on enhancing programs.
Commonly Considered Option Program Enhancements: Part III – Granting Options with Extended Post-Termination Exercise Periods
7.5.2023Ciara Baker, Kimberly Wethly
In the third installment, this article delves into the complexities of extending the post-termination exercise period for , examining tax implications, administrative challenges, share recycling issues, impact on efforts, considerations for a release of claims and questions of fairness.
Commonly Considered Option Program Enhancements: Part II – Early Exercisable Stock Options
6.20.2023Ciara Baker, Kimberly Wethly
In this second installment, we begin our exploration of program “enhancements” by considering early exercisable .
This blog post highlights important takeaways for planning to take advantage of the exclusion from federal taxable income of gain realized from the sale or of qualified small business .
Commonly Considered Option Program Enhancements: Part I – Introduction and Stock Option Basics
6.5.2023Ciara Baker, Kimberly Wethly
In this blog post, we delve into the topic of equity incentive program improvements being explored by private companies, and we also provide an explanation of and their tax implications.
Load More
