In furtherance of a material update, the U.S. Treasury’s Financial Crimes Enforcement Network (FinCEN) has reinstated the Beneficial Ownership Information Reporting (BOIR) as now to be mandatory. On February 18, 2025, the Court in Smith, et. al. U.S. Department of the Treasury., 6:24-cv-00336 (E.D. Tex.) reinstated the mandatory nature of the BOIR filing. In turn, FinCEN has extended the now (again) mandatory BOIR filing deadline by 30 calendar days to March 21, 2025. The only exception to the mandatory filing requirement are the Plaintiffs in the National Small Business United v. Yellen, No. 5:22-cv-01448 (N.D. Ala) action.
TALG will continue to monitor all the ongoing developments surrounding the BOIR filing requirements. Suffice to say, the litany of court rulings and appeals has caused confusion. FinCEN acknowledges this by hinting that it may provide a further extension of the March 21, 2025. We shall see. In the meantime, we are standing by to support our clients in navigating the BOIR filing process.