Regulatory Update: Final Corporate Transparency Act Regulations

Since the Corporate Transparency Act’s enactment in 2021, businesses have faced uncertainty around broad beneficial ownership reporting requirements. Initial regulations imposed filing deadlines for both existing and newly formed entities, but litigation and public feedback prompted significant revisions.

The final Corporate Transparency Act regulations issued in 2025 confirm that entities formed under U.S. federal or state law are not required to file beneficial ownership information—retroactively and going forward.

Reporting obligations may still apply to foreign‑formed entities, and those requirements remain in effect.

Roberts & Holland attorneys are available to advise clients with cross‑border structures on remaining CTA compliance obligations.