Beneficial Ownership Information Filing Update

January 24, 2025

Please Note: BOI reporting requirements are back in effect with a March 21, 2025 deadline for most companies Please see our latest post for details. 

On Thursday, the Supreme Court issued a stay on the nationwide injunction that banned enforcement of beneficial ownership information (BOI) filings with FinCEN. As you may know, there is also a second court case that has a nationwide injunction against requiring BOI filings. While we continue to monitor this fluid matter, here are some insights to consider:
  • FinCEN, at this time, is saying reporting companies are not currently required to file due to the second court case but that they may continue to voluntarily file the reports
  • Although the second case is still under review, this does give us an indication of how the Supreme Court could eventually rule, making the filing requirements enforceable
  • Filing during this time period is your choice, however, waiting could cause issues in rushing to file and/or penalties that may come from tight deadlines being enforced once the case has been decided. Due to the potential time constraints and general trends observed through this process, many reporting companies are choosing to file voluntarily.
If you have questions on whether your company should file, or how to file, please reach out to your SH&A representative for more information.