Aaron Rosenfeld

Mar 24, 2024 | mondaq.com | Matthew Luzadder |Wendy Mitman Clarke |Jeffrey Hunter |Aaron Rosenfeld

As discussed in our previous client advisory, earlier this month, the U.S. District Court for the Northern District of Alabama entered a final declaratory judgment concluding that the Corporate Transparency Act ("CTA" or the "Act") exceeds Constitutional limits on Congressional power.

Mar 14, 2024 | mondaq.com | Matthew Luzadder |Wendy Mitman Clarke |Jeffrey Hunter |Aaron Rosenfeld

On March 1, 2024, the U.S. District Court for the Northern District of Alabama ruled that the Corporate Transparency Act ("CTA") exceeded Congress's Constitutional authority, and accordingly prohibited the Treasury Department from requiring some small businesses to disclose personal details about their owners back to the Department's enforcement arm. See, National Small Business United v.

Feb 1, 2024 | onlinecjc.ca | David Alter |Peter Austin |Aaron Rosenfeld

Abstract Despite decades of social epidemiologic research, health inequities remain pervasive and ubiquitous in Canada and elsewhere. One reason may be our use of socioeconomic measurement, which have often relied on single point-in-time exposures. To explore the extent to which researchers have incorporated dynamic socioeconomic measurement into cardiovascular health outcome evaluations, we performed a narrative review.

Jan 25, 2024 | mondaq.com | Matthew Luzadder |Wendy Mitman Clarke |Jeffrey Hunter |Aaron Rosenfeld

On January 1, 2024, the new beneficial ownership information reporting requirements (BOIR) went into effect under the Corporate Transparency Act (CTA). Among other things, beneficial ownership reporting is intended to make it more difficult for criminals, organized crime rings, and other illicit actors to hide their identities and launder money through the United States financial system.

Dec 18, 2023 | mondaq.com | Matthew Luzadder |Wendy Mitman Clarke |Jeffrey Hunter |Aaron Rosenfeld

The Corporate Transparency Act (CTA), which becomes effective on January 1, 2024, creates novel obligations for millions of entities to report beneficial ownership information (BOI) and certain other information to the U.S. Treasury Department's Financial Crimes Enforcement Network (FinCEN). This requirement extends to private entities previously not otherwise subject to any such reporting requirements.