On February 11, 2025, the SEC’s Division of Corporation Finance (Corp Fin) updated its Compliance and Disclosure Interpretations (CDIs) relating ...

A beneficial owner is the real person who ultimately owns, controls or benefits from a company or trust fund and the income it generates. The term is used to contrast with the legal or nominee company ...

Trust documents must now meticulously define the roles and responsibilities of all implicated parties to align with the beneficial ownership reporting mandates. This entails a clear articulation ...

The ‘new’ requirement for trustees to submit “beneficial ownership” registers to the Master on a real-time basis was effectively introduced on April 1, 2023. With all South Africans ...

The new required minimum distribution (RMD) rules recently issued by the IRS include some good news for trusts named as ...

A bill that could offer a reprieve for businesses seeking certainty on beneficial ownership information (BOI) reporting ...

While the courts are making beneficial ownership information reporting requirements more confusing, Congress may give ...

In The Legal's Wealth Management, Trusts and Estates and Family Law special section, read about special needs trusts, ...

If the federal government gets its way, companies must file a beneficial ownership information report soon. Find out what’s ...