Month: June 2023

FinCEN Beneficial Ownership Reporting: For Real Estate Investors, the FinCEN Identifier May be Key

June 13, 2023
Small Entity Compliance Guide

By:      William F. Webster As discussed in two previous posts to this Tax Notebook Blog,[i] FinCEN has published final regulations (Final Regulations) establishing a new reporting regime for Beneficial Ownership Information (BOI) pursuant to the Corporate Transparency Act (CTA) whereby most corporations, limited liability companies, limited partnerships, and other similar entities created in or registered…

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