Congress enacted the Corporate Transparency Act (CTA) as part of the National Defense Authorization Act for Fiscal Year 2021. Under the CTA, and the final regulations released Sept. 29, 2022, a “Reporting Company” must provide certain identifying information about its “Beneficial Owners” and certain individuals who helped form or register the Reporting Company (a “Company Applicant”). Failure to report can result in both civil and criminal penalties.1 The CTA is intended to “help
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