关键外卖:
的 2020年反洗钱法案, 一月一日颁布的, 2021, 包含联邦首次要求某些法律实体识别和报告其受益所有人, 也被称为公司透明度法案.
的 公司透明度法 (CTA)旨在“防止不法分子利用美国公司和有限责任公司谋取犯罪利益”, 协助执法机关进行侦查, 防止, 惩罚恐怖主义, 洗钱, 以及其他不当行为.” As your trusted advisor, LBMC is here to inform clients of the new reporting requirements.
受益所有权报告并不是一个新概念. 的 财务行动专责小组 (FATF) is a global administration committed to acting against 洗钱, 恐怖分子, 核扩散融资.
FATF监督这些事件是如何发生的, 设置全局建议以防止它们, 监测进展, 识别高风险司法管辖区. In 2003, FATF发布的建议24指出, “各国应确保有足够的资金, 主管部门能够及时获取或查阅的关于法人实益拥有权和控制权的准确、及时的信息.”
最近, FATF于2023年3月发布的报告审查了16个国家对受益所有权报告的实施情况，而美国被认为“落后”.” Specifically, the publication mentioned Delaware’s leniency as a deficiency in the U.S. 法律结构.
商业实体通常是在州一级创建的，很少(如果有的话)披露所有权信息. 由于缺乏严格的要求, forming businesses to conduct illegal activity has been a major concern for the United 状态s.
最近, 这些不良行为者有很多机会利用商业实体，通过申请员工保留信贷或PPP贷款来骗取资金. 例如, 美国司法部于2021年6月发布了一份有罪声明，该男子与他人合谋利用一家空壳公司窃取了2400万美元的COVID救济资金，该空壳公司此前曾用于银行欺诈. 美国.S. remained a haven for these illicit transactions due to the lack of reporting.
来处理这个问题, 金融犯罪执法网络(FinCEN)的任务是收集所有报告实体的信息, 无论是新的还是现有的. 考虑到每年有近200万家公司和有限责任公司根据州法律成立，这不是一项小任务.
《明升app》旨在通过制定国家报告标准，而不是各州的差异，使美国符合这些全球期望. 怎样才能完成这样的任务呢?
的 definition of a reporting company has been broken into two categories: domestic and foreign. Domestic reporting companies are entities created by filing with a secretary of state or similar office, 例如公司或有限责任公司.
外国报告公司是根据外国法律成立的实体，通过向国务卿或类似的办公室提交文件，在美国注册开展业务. 以下是对报告实体的23项豁免:
在确定一个实体是否免于报告之前，仔细审查这些豁免是很重要的, 因为其中一些是模糊的. 例如, an inactive entity must have been in existence on or before January 2020. 大型经营企业需要满足几个标准, 包括雇用超过20名全职员工，报告总收入超过500万美元. FinCEN编制了一份清单，名为 小型实体合规指南 尽可能地简化这些规则.
符合申报资格的公司必须从今年开始提交受益所有人信息报告. 实益拥有人被定义为行使实质控制权或拥有/控制至少25%的报告公司所有权权益的个人.
This may seem straightforward; however, both direct and indirect ownership in the company applies. When you consider tiered ownership and trusts, it can be very technical.
Substantial control can be attained by an individual being a senior officer, having the authority to appoint or remove officers or directors, 对重要决策有实质性影响的, or a final catch-all statement describing “control exercised in new or unique ways.” 的 catch-all statement is a way to avoid noncompliance by creating a flexible corporate structure.
Company Applicant information must be disclosed for reporting entities created on or after January 1, 2024. 个人如果直接向州政府提交创建文件，就有资格成为公司申请人. If there is more than one individual involved in filing registration documents with the state, 其次，第二申请人是主要负责指导提交初始注册文件的个人. 的 CTA states no more than two individuals would qualify as a company applicant.
最初的报告是从今年开始的. 报告实体于1月1日或之后成立的, 2024, then the company has 90 days to file an initial beneficial ownership information (BOI) report. 90天的过渡期是过渡的安全港. On January 1, 2025, companies will only have 30 days to file BOI reports. Existing entities, created before January 1, 2024, must file their reports by January 1, 2025.
受益所有人信息的变更需要在2025年起30天内(2024年起90天)进行补充报告。. 有几种类型的更改符合此报告的条件.
例如, if a CEO with substantial control is a beneficial owner and moves residences, 他们必须更新身份证，公司必须在2024年规定的90天内或从2025年开始的30天内提交更新的报告.
Another common example of updated information occurs when an individual renews their driver’s license. 如果报告是用不准确的信息提交的, 然后，在报告公司意识到差异后的30天内，必须提交一份更正报告.
Beneficial owners must understand these reporting requirements to avoid serious consequences. 故意违反审计委员会报告要求可能导致每天高达500美元的民事罚款以及高达10美元的刑事罚款,000美元和两年监禁.
Some of these violations include intentionally failing to file a BOI report, 提供虚假信息, 或故意不更正或更新审计委员会报告. 的 responsibility for ensuring accurate information is reported rests on the reporting company.
Information reported on beneficial owners includes full legal name, 出生日期, 当前的地址, ID或FinCEN标识中的识别号, 以及政府签发的带照片的身份证件.
On December 22, 2023, a final ruling for accessing the beneficial reporting database was released. Safeguards must be employed to protect the private information of many companies and individuals. Six categories of recipients may receive BOI from FinCEN under certain circumstances. 这些收件人包括:
为每种类型的授权收件人设置了各种安全要求，以保护BOI，同时创建一个非常有用的数据库，用于发现曾经被公司匿名隐藏的非法活动.
CPAs have a limited grant to interpret tax law under Circular 230. However, many CPAs await guidance on whether the CTA statutes listed under Title 31 of the U.S. 注册会计师提供服务的代码是可以接受的. What constitutes the practice of law Is defined on a state-by-state basis.
For the time being, many insurance companies are advising CPAs not to practice these services. For this reason, LBMC is not filing any beneficial owner reports.
Staying compliant with the new beneficial ownership reporting requirements is crucial. While LBMC does not file these reports, we aim to keep clients informed. 金融犯罪执法局提供了一个在线系统，并提供了指导, 常见问题, 还有宣传册，可以帮助解答任何问题.
Entities existing before 2024 must file a BOI report by the end of 2024. If you file mid-year and information changes, an update will be required. New companies have 90 days to file in 2024; this period reduces to 30 days in 2025.
LBMC税务顾问 能否与您的法律顾问合作，确保您完全符合新的报告要求. 具体的表格相关问题，请咨询您的法律顾问. 如有一般性查询，请联系LBMC税务团队.
内容由谢尔比·弗利斯和梅丽莎·孙提供.
谢尔比Follis 是LBMC纳什维尔税务部门的注册会计师和经理, focusing on high-net-worth individuals and investment partnerships. 她通过研究让自己和他人了解情况, CPE, 并为《明升app》撰稿.
梅丽莎的太阳 是LBMC纳什维尔税务部门的注册会计师和高级经理, 专业从事税务咨询, 规划, and compliance for high-net-worth individuals and their families, 主要关注个人税收和信托.
LBMC为客户和本所的朋友提供税务信息和教育服务. 该沟通是高级别的，不应被视为采取任何具体行动的法律或税务建议. 个人在作出任何税务或法律相关决定之前，应咨询其个人税务或法律顾问. 除了, the information and data presented are based on sources believed to be reliable, 但我们不保证其准确性或完整性. 的 information is current as of the date indicated and is subject to change without notice.
