The U.S. Treasury Department's Financial Crimes Enforcement Network (FinCEN) has announced the publication of a Small Entity Compliance Guide to assist small businesses in complying with the new beneficial ownership information reporting rule. As previously reported, the new rule is effective from 1 January 2024, requiring certain entities to file with FinCEN reports that identify two categories of individuals: the beneficial owners of the entity, and individuals who have filed an applicat…