Nationwide compliance by all small businesses, including Homeowners Associations, with the reporting requirement under the Corporate Transparency Act (the “CTA”) has been REINSTATED until further decision of the federal courts. The result is that all small businesses, including homeowners associations not otherwise subject to an exception, MUST submit their Beneficial Ownership Information Reports (“BOIRs”) by the January 1, 2025 deadline.     Read the article…………………………….