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At present (December 16, 2024), compliance with the Corporate Transparency Act is not required. Compliance, in the form of filing beneficial owner reports, may be done on a voluntary basis.   This change is a result of a recent US federal district court...

The below flowchart helps you determine if a foreign retirement account may qualify as a tax-favored foreign retirement trust; of course, this is not intended to be legal nor tax advice. This flowchart expands upon the article written for Bloomberg’s...

The recent (March 1, 2024) US court ruling[i] in federal district court deemed the Corporate Transparency Act (“CTA”) unconstitutional.   FinCEN subsequently (March 4, 2024) stated it will not require compliance with the CTA for the plaintiffs...

Background refresher on the Corporate Transparency Act: What is the CTA? – Tax Logicians   The CTA imposes specific reporting requirements on entities formed under the laws of foreign (non-US) countries that would otherwise qualify for reporting exemptions...

Watch our latest video for a short (13  minute) overview of how the CTA can interact with foreign trust structures which invest into the United states.  This link goes to the Youtube version of the video:  Tax Logicians Trusts and the CTA Nov 8 2023 –...

Merci de votre patience, bientôt les pages du site seront disponibles en français, et des guides et des articles de blog viendront par la suite. Merci – L’Équipe Tax Logicians