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12 results
March 2024
Tax Notes Article
Severiano Ortiz is quoted in an article related to the recent decision of the U.S. District Court for the Nothern District of Alabama. The court ruled that the Corporate Transparency Act (“CTA”) exceeds the power of Congress, and the court…
December 2023
Tax Notes Article
Severiano Ortiz is quoted in an article related to New York’s LLC Transparency Act (closely mirroring the US Corporate Transparency Act) regarding the finalized amended version that rejects a proposed publicly searchable database of beneficial owners. Tax Notes. December 27,…
November 2023
Tax Notes Article
Severiano Ortiz is quoted in an article related to Corporate Transparency Act regarding the finalized FinCEN reporting extension rule for “reporting companies” created/registered between January 1, 2024, and January 1, 2025. Tax Notes. November 29, 2023. Download…
November 2023
Tax Notes Article
Severiano Ortiz is quoted in an article related to finalized FinCEN Identifier regulations related to the Corporate Transparency Act. The final regulations clarify the proposed regs by referring to the entity whose FinCEN identifier is used by the reporting company…
September 2023
Tax Notes Article
Severiano Ortiz is quoted in an article related to new proposed regulations related to the Corporate Transparency Act and its beneficial ownership rules. The proposed rule, released September 27, 2013, essentially provides a very limited extension of time for entities…
August 2023
Tax Notes Article
Severiano Ortiz is quoted in an article related to new proposed regulations related to the Corporate Transparency Act and its beneficial ownership rules. The proposed rule, as of yet undisclosed (“Beneficial Ownership Information Reporting Deadline Extension for Reporting Companies Created…
September 2022
Tax Notes Article
Severiano Ortiz is quoted in an article regarding the Final Regulations regarding the Corporate Transparency Act. Tax Notes. September 30, 2022. Download…
September 2022
Tax Notes Article
Severiano Ortiz is quoted in an article related to the Corporate Transparency Act, regarding the impending release of the final regulations. Tax Notes. September 5, 2022. Download…
January 2022
Tax Notes Article
Severiano Ortiz is quoted in another article regarding the Corporate Transparency Act. Tax Notes. January 3, 2022. Download…
April 2021
Tax Notes Article
Severiano Ortiz is quoted in an article discussing IRS Legal Advice Memorandum AM 2021-002, released April 2, 2021, regarding how the IRS will apply its default entity classification rules–a foreign eligible entity will now have a tax classification during a…
February 2021
Tax Notes Article
Severiano Ortiz is quoted in an article discussing the Corporate Transparency Act. Tax Notes. February 9, 2021. Download…
April 2020
Tax Notes Article
Severiano Ortiz is quoted in an article discussing potential issues related to the Payment Protection Program (PPP). Tax Notes. April 24, 2020. Download…