The filing requirements of the Corporate Transparency Act (CTA) took effect Jan. 1, 2024, so all practitioners must now address the CTA.1 Whether practitioners will handle filings, or endeavor not to, they may be inundated with questions from clients. While there are many articles that summarize the CTA and the regulations that the Financial Crimes Enforcement Network (FinCEN) has promulgated to implement its reporting requirements,2 few focus on the practical steps
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