In a recent development regarding enforcement of the Corporate Transparency Act (CTA) and Beneficial Ownership Information Report (BOIR), U.S. entities are once again NOT required to file their BOIRs—at least for now. On December 26, 2024, the Fifth Circuit review panel, that just days before on December 23, 2024 lifted the nationwide injunction on the CTA, vacated its decision on December 23, 2024, resulting in the injunction of the CTA remaining in enforce and meaning that U.S. entities do not currently have to file the BOIR under the CTA.