Preparation 
Key Considerations for Enrolled Agents in the Upcoming Tax Season
The Tax Cuts and Jobs Act (TCJA) of 2017 brought substantial changes to individual income taxes, but many of these provisions are scheduled to expire at the end of 2025. As tax practitioner... Stephen Molchan, EA
Feature Article
Are You Prepared for the Corporate Transparency Act?
As the clock strikes midnight on January 1, 2024, the Corporate Transparency Act (CTA) will come into full effect. In simple terms, the CTA requires that every company organized in the United States identifies its beneficial owne... Fernando Juarez Hernandez, EA
Winter 2023,
Feature Article,
corporation, Title 26, beneficial owner, partnership, Title 31, inactive company, Financial Crimes Enforcement Network, National Defense Authorization Act, BOI report, FinCEN, NDAA, Schedule C, terrorism, LLC, money laundering, beneficial ownership information, Financial Action Task Force, Corporate Transparency Act, FATF, CTA, financial intelligence unit, FIU, limited liability company, Egmont Group of Financial Intelligence