We last wrote about the Corporate Transparency Act (CTA) in the July/August 2023 issue of Trusts and estates, when we were still a few months away from the January 1, 2024 effective date. Much has happened since then, including recent constitutional challenges to the CTA and periodic updates from the Financial Crimes Enforcement Network (FinCEN) in the form of FAQs. We will discuss these updates and their implications for entities deciding how and when to file.