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Member Articles


BOI Reporting is Again Mandatory

With a decision on February 17th by a federal judge in Texas, the on-again, off-again obligation of companies to report beneficial ownership information to the government is back on again, as required by the Corporate Tr ...

Implications From Bendel – What Does It Mean for Taxation of Unpaid Present Entitlements?

A recent Full Federal Court decision has overturned 15 years of Australian Taxation Office (ATO) administration with respect to UPEs with potential to impact the beneficiaries of the more than 800,000 discretionary trust ...

Corporate Transparency Act Reporting Obligations Reinstated (Again)

On February 18, 2025, the last remaining injunction preventing enforcement of the Corporate Transparency Act (“CTA”) was reversed by the federal judge in Texas who originally issued the injunction. Shortly after the ...

Corporate Transparency Act Update: CTA Back in Effect

The Corporate Transparency Act (the “CTA”)[1] is back in effect as the last injunction restraining its enforcement was stayed on February 18, 2025. For most companies, the reporting deadline will be March 21, 2025, u ...

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