As part of the U.S. government's efforts to make it hard for "bad actors" to hide or benefit from their ill-gotten gains through shell companies or other opaque ownership structures, small businesses organized as LLCs or corporations are now required to report their beneficial ownership to the Financial Crimes Enforcement Network (FinCEN). "Beneficial owners" are those persons who exercise substantial control over an entity, and any owner of at least 25% of the equity. For full information, consult the Small Entity Compliance Guide at: https://www.fincen.gov/boi/small-entity-compliance-guide
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