CTA Beneficial Ownership Information Reports: Single-Member LLCs and EINs

A new HIPAA privacy rule protecting reproductive health care disclosures begins enforcement shortly before Christmas, and many providers may be caught off guard by its broad application. On April 22, 2024, the U.S. Department of Health and Human Services (HHS) announced a Final Rule restricting the disclosure of patient records that may relate to reproductive […]

Yesterday afternoon the U.S. District Court for the Eastern District of Texas, in a case styled Texas Top Cop Shop, Inc. v. Garland, issued a preliminary injunction against the enforcement of the Corporate Transparency Act (the “CTA”). Unlike the injunction issued in the National Small Business United decision, which injunction benefited only the members of […]

When my mother graduated from college in 1994, the average cost for an in-state, four-year degree and required fees (excluding room and board), adjusted for inflation, was $5,119 annually.[1] As of 2023, that amount has grown to $17,709.[2] Though the rise in cost alone provides one reason the Section 529 Education Savings Plan has become […]