This Client Alert further updates you of yesterday’s uncommon decision of the U.S. Court of Appeals for the Fifth Circuit, where the court reversed its recent decision (published three days ago) related to the reversal of nationwide injunction on the beneficial ownership interest (“BOI”) reporting requirements as set forth in the Corporate Transparency Act. The effect of the published opinion three days ago is that BOI reporting was required by January 13, 2025. The effect of yesterday’s opinion is that the BOI reporting requirement is once again suspended (i.e., there is no BOI reporting requirement, for now) … We encourage you to read this Client Alert.