财政部宣布计划大幅缩减《企业透明度法案》项下的实际受益人信息(BOI)申报义务。
财政部在2025年3月2日发布的新闻稿中声明如下:
财政部今日宣布,针对《企业透明度法案》,不仅不会在现有监管期限内对受益所有权信息申报规则实施任何处罚或罚款,更将在即将生效的规则修订后,对美国公民、国内申报公司及其受益所有人免除所有处罚或罚款。 财政部还将发布一项拟议规则,将该规则的适用范围缩小至外国报告公司。此举旨在支持勤劳的美国纳税人和小企业,确保规则设计符合公共利益。
该部门的公告似乎将终结除已在美国注册开展业务的外资企业之外的所有实体的CTA监管制度。鉴于CTA的监管历程充满曲折,我们将持续关注事态发展。
相关见解
February 2, 2026
Foley Viewpoints
DOL Proposes Sweeping New Disclosure Rules for Pharmacy Benefit Managers
Background On January 30, 2026, the Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA) published proposed…
February 2, 2026
Innovative Technology Insights
In Case You Missed It: Data Privacy Week 2026
Last week, our Cybersecurity & Data Privacy team delivered a packed lineup of insights, expert discussions, and practical guidance to…
February 2, 2026
Labor & Employment Law Perspectives
Some Useful Tips for Avoiding and Addressing Employment Retaliation Claims
Retaliation is one of the most commonly alleged employment-related claims, often asserted in conjunction with other discrimination claims, and can be more challenging to address and defend than the underlying discrimination claim. Generally, retaliation is when an employer takes an adverse employment action (e.g., a demotion, suspension, or termination) against an employee because the employee engaged in what is considered protected activity.