by Mallory Schowe | Dec 24, 2024
The nationwide injunction enjoining the Corporate Transparency Act (the “CTA”) was lifted by order of the United States Court of Appeals for the Fifth Circuit on December 23, 2024. This ruling notably impacts reporting companies subject to the CTA that were formed...
by Christine Stackhouse | Dec 16, 2024
A few months ago, securities litigators viewed OT24 with excitement: The Court had granted cert in not one, but two cases addressing when a complaint adequately alleged securities fraud under the Private Securities Litigation Reform Act. No more: A few weeks ago, the...
by Christine Stackhouse | Dec 13, 2024
This week saw the first “real” decision of the term (that is, an opinion in an argued case), a unanimous affirmance in Bouarfa v. Mayorkas (No. 23-583), holding that federal courts lack jurisdiction to review the discretionary decision of U.S. Citizenship and...
by Mallory Schowe | Dec 12, 2024
As the new year approaches, we present our annual year-end advisory for 2024. This edition highlights noteworthy estate and gift tax changes and outlines planning opportunities for year-end and beyond. We also take a moment to recognize some of our accomplishments in...
by Mallory Schowe | Dec 4, 2024
Enforcement of the Corporate Transparency Act (the “CTA”) and its implementing regulations (referred to herein as the “Reporting Rule”) – which require certain business entities formed or registered to do business in the United States (referred to herein as “reporting...
