Trusts & Estates Considerations and the Corporate Transparency Act (CTA): Overview | Practical Law

Trusts & Estates Considerations and the Corporate Transparency Act (CTA): Overview | Practical Law

A Practice Note providing an overview of the beneficial ownership reporting requirements under the Corporate Transparency Act (CTA) for privately held companies such as limited partnerships (LPs) and limited liability companies (LLCs) included in an individual's estate plan. This Note includes an overview of the CTA, practical considerations for preparing estate plans for the CTA, and a brief overview of National Small Business United v. Yellen, the court case currently addressing the constitutionality of the CTA.

Trusts & Estates Considerations and the Corporate Transparency Act (CTA): Overview

Practical Law Practice Note Overview w-042-1047 (Approx. 12 pages)

Trusts & Estates Considerations and the Corporate Transparency Act (CTA): Overview

by Amy R. Lonergan, Day Pitney LLP, with Practical Law Trusts & Estates
MaintainedUSA (National/Federal)
A Practice Note providing an overview of the beneficial ownership reporting requirements under the Corporate Transparency Act (CTA) for privately held companies such as limited partnerships (LPs) and limited liability companies (LLCs) included in an individual's estate plan. This Note includes an overview of the CTA, practical considerations for preparing estate plans for the CTA, and a brief overview of National Small Business United v. Yellen, the court case currently addressing the constitutionality of the CTA.