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Days after the United States Treasury Department and its Financial Crimes Enforcement Network (FinCEN) announced it was suspending enforcement the Corporate Transparency Act (CTA), (you can read about that in our last client alert) a federal judge in Michigan ruled in Small Business Association of Michigan, et al v. Yellen, et. al.
On February 18, 2025, the United States District Court for the Eastern District of Texas reinstated reporting obligations under the Corporate Transparency Act (CTA) (31 U.S.C. §5336), requiring reporting companies to resume CTA filings. The ruling in Smith, et al v.
Beneficial owners of reporting companies, as defined under the Corporate Transparency Act (31 U.S.C. § 5336) (the “CTA”), and anyone closely following recent activity surrounding the CTA and its Reporting Rule, are likely aware of ongoing litigation in Texas Top Cop Shop, Inc. et al. v. Garland et al. (“TTCS”).
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