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The Treasury Department’s Financial Crimes Enforcement Network (FinCEN) has finalized a rule permanently eliminating Beneficial Ownership Information (BOI) reporting requirements for U.S. companies and U.S. persons under the Corporate Transparency Act (CTA).
Effective August 14, the final rule makes permanent the relief initially provided in March 2025. Only certain foreign entities registered to do business in the United States remain subject to BOI reporting requirements, and FinCEN also announced that it will delete previously reported information submitted by U.S. persons.
This is an important development for ICSC members, particularly those with privately held companies and owners of properties held in LLCs. ICSC has long raised concerns that the CTA’s reporting regime would impose significant and unnecessary compliance burdens on legitimate businesses and worked alongside a broad coalition of business organizations to address those concerns.
The final rule eliminates that federal reporting burden for U.S. companies and provides much-needed certainty for millions of American businesses.
For more information contact Andy Fishburn at afishburn@icsc.com.