Reference Materials

Laws

Corporate Transparency Act

31 U.S.C. 5336 (Beneficial ownership information reporting requirements)

Regulations

31 CFR 1010.380 (excerpt from Beneficial Ownership information Reporting Requirements Final Rule)

Final Rules

Beneficial Ownership Information Reporting Deadline Extension for Reporting Companies Created or Registered in 2024
Use of FinCEN Identifiers for Reporting Beneficial Ownership Information of Entities
Beneficial Ownership Information Reporting Requirements Final Rule

• Fact Sheet

Beneficial Ownership Information Access and Safeguards Final Rule

• Fact Sheet

Proposed Rules

Beneficial Ownership Information Reporting Deadline Extension for Reporting Companies Created or Registered in 2024
Beneficial Ownership Information Reporting Requirements Advance Notice of Proposed Rulemaking (ANPRM)

• ANPRM comments

Beneficial Ownership Information Reporting Requirements Notice of Proposed Rulemaking (NPRM)

• NPRM comments

Beneficial Ownership Information Access and Safeguards and Use of FinCEN Identifiers for Entities NPRM

• NPRM comments
• Fact Sheet

Beneficial Ownership Information Collections

• Beneficial Ownership Information Reports; Submission for OMB Review; Comment Request
• Individual FinCEN Identifier Application; Submission for OMB Review; Comment Request
• Beneficial Ownership Information Requests; Proposed Collection; Comment Request

Small Entity Compliance Guides

• Small Entity Compliance Guide for Beneficial Ownership Information Reporting Requirements
• Small Entity Compliance Guide for Beneficial Ownership Information Access and Safeguards Requirements