The Corporate Transparency Act (“CTA”) requires that certain entities file annual reports with the Financial Crimes Enforcement Network (“FINCEN”) by December 31. In Community Associations v. Yellen, E.D.Va. Case No. 24-CV0-1597, Doc. 40 (Oct. 24, 2024), the U.S. District Court for the Eastern District of Virginia held that this requirement also applies to a Homeowners Association (“HOA”). This means that most HOAs out there now must file their FINCEN report by December 31 or face very serious fines ? $500 per day.   Read the article…………………………….