News
Corporate Transparency Act – Enforcement Reinstated with New Deadline
On February 18, 2025, the U.S. District Court for the Eastern District of Texas granted the U.S. Department of the Treasury’s motion to stay the nationwide preliminary injunction against the enforcement of the Corporate Transparency Act in the case of Smith, et al. v....
Federal Estate and Gift Tax Exemption Set to Decrease in 2025: Important Planning Considerations for 2025
The federal estate and gift tax exemption has increased to $13,990,000 for 2024, offering significant planning opportunities for individuals seeking to reduce their estate tax liability. However, this exemption is scheduled to "sunset" on December 31, 2025, and return...
Corporate Transparency Act – Enforcement Remains Paused Despite the Supreme Court’s Stay of Preliminary Injunction
On January 23, 2025, the U.S. Supreme Court stayed the order of the U.S. District Court for the Eastern District of Texas in Texas Top Cop Shop, Inc., et al. v. James R. McHenry, Acting Attorney General of the United States, et al. (formerly Texas Top Cop Shop, Inc....
Corporate Transparency Act Amicus Curiae Brief Filed to Supreme Court of the United States
On January 10, 2025, Couch White, LLP filed an amicus curiae (friend of the court) brief in the Supreme Court of the United States, case number 24A653, Texas Top Cop Shop, Inc., et al. v. Merrick Garland, Attorney General of the United States, et al., on behalf of...
New York DEC Issues Updated Freshwater Wetlands Requirements
The New York State Department of Environmental Conservation will have substantially increased jurisdiction over freshwater wetlands beginning on January 1, 2025. This change will impact, in some cases significantly, all projects under construction and future...
Corporate Transparency Act – Enforcement Paused in Latest Development
The status of the Corporate Transparency Act, including whether and when companies are required to file beneficial ownership information reports, continues to change frequently due to rapid developments in Texas Top Cop Shop, Inc., et al. v. Merrick Garland, Attorney...
Corporate Transparency Act – Revised Deadlines to File Beneficial Ownership Information Reports
In response to the preliminary injunction against the enforcement of the Corporate Transparency Act granted in Texas Top Cop Shop, Inc, et al. v. Merrick Garland, Attorney General of the United States, et al., the recent stay of such preliminary injunction, and the...
Corporate Transparency Act – Stay of the Nationwide Preliminary Injunction Against Enforcement
On December 23, 2024, the Fifth Circuit Court of Appeals (the “Fifth Circuit”) granted the U.S. Attorney General’s emergency motion for a stay of the preliminary injunction against the enforcement of the Corporate Transparency Act that the U.S. District Court for the...
Partners Featured in New York Law Journal for Amicus Curiae Brief on Corporate Transparency Act
Couch White Partners, Charles Carluccio and Bria Cunningham, were interviewed on Friday, December 20, by the New York Law Journal to discuss Couch White's amicus curiae brief filing on December 18 on behalf of the Associated General Contractors of America, Inc.,...
Corporate Transparency Act Amicus Curiae Brief
On December 18, 2024, Couch White, LLP filed an amicus curiae (friend of the court) brief on behalf of Associated General Contractors of America, Inc., Associated General Contractors of New York State, LLC, and The Business Council of New York State, Inc. in...