Readers are advised that Leslie Brown’s article on recent Corporate Transparency Act updates was finalized and published before the December 3, 2024 ruling in Texas Top Cop Shop, Inc., et al. v. Garland from the federal district court for the Eastern District of Texas declaring the Corporate Transparency Act unconstitutional and imposing a nation-wide injunction on its application. Community associations should consult with their attorneys on the implication of this new ruling and not rely on the contents of the article with respect to reporting obligations under the CTA at this juncture.
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