This Alert summarizes the current Corporate Transparency Act (CTA) reporting rules as they apply for 2026. These rules reflect FinCEN’s Interim Final Rule issued in March 2025, which significantly narrowed the scope of BOI reporting. The purpose of this summary is to explain, in practical terms, who must file, who does not, and how the rules apply to U.S. entities, foreign entities, U.S. persons, and foreign persons.
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