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McBrayer Blogs

Showing 2 posts tagged non-corporate.

The Corporate Transparency Act: What You Need to Know

To download this guide in a printable format, click here.

The Corporate Transparency Act (“CTA”) is now in effect, and many business entities must report specific “beneficial ownership information” (“BOI”) to the U.S. Treasury Department’s Financial Crimes Enforcement Network (“FinCEN”) by January 1, 2025, or maybe even sooner. Below is a basic overview of the CTA and how business entities must comply with the new law. More >

Supreme Court Upholds Strict Diversity of Citizenship of Non-Corporate Entities for Diversity Jurisdiction

In a unanimous decision on March 7, 2016, the United States Supreme Court affirmed its longstanding principle that unincorporated entities cannot claim diversity jurisdiction for federal court purposes. This case highlights the striking differences between corporations and other entities, and provides a roadmap for how major unincorporated entities are viewed by the federal court system. More >

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