On 3 December 2024, the U.S. District Court for the Eastern District of Texas (Sherman Division) issued an memorandum opinion and order for a preliminary nationwide injunction concerning the Beneficial Ownership Information (BOI) reporting requirements of the Corporate Tax Transparency Act (CTA), pending further order of the Court. The U.S. government submitted a notice of appeal to the order on 5 December. The CTA introduced BOI reporting requirements that came into effect on 1 January 2024…