<div dir="ltr">Question:<div>How are attorneys who represent real estate companies, or LLC's who own real estate, advising their clients concerning the Corporate Transparency Act or is it best to refer the client to consult with their CPA on this? It seems that they would be Reporting Companies without an exemption and compelled to file their Beneficial Owner Information Report electronically. Thoughts? </div><div><br clear="all"><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div style="font-family:Arial,Helvetica,sans-serif;font-size:small;letter-spacing:normal"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><span style="background-color:transparent;color:rgb(110,143,148);font-family:"Open Sans";white-space:pre-wrap"><b><font size="4">DOUGLAS W. SCOTT</font></b></span><br></div></div></div></div></div></div></div></div></div></div></div><div style="font-family:Arial,Helvetica,sans-serif;font-size:small;letter-spacing:normal"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div><span style="font-family:georgia,serif">Rainier Legal Advocates|LLC</span></div><div><br></div><div><span style="font-family:georgia,serif">465 Rainier Blvd. N., Suite C </span></div><div><span style="font-family:georgia,serif">Issaquah, Washington 98027 </span></div><div><span style="font-family:georgia,serif">425.392.8550 (tel)</span></div><div><span style="font-family:georgia,serif">425.392.2829 (fax)</span></div></div></div></div></div></div></div></div></div></div></div><div style="font-family:Arial,Helvetica,sans-serif;font-size:small;letter-spacing:normal"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div><font face="georgia, serif"><b><br></b></font></div><div><br></div><div><br></div><div><a href="http://www.rainieradvocates.com/" style="color:rgb(17,85,204);font-family:georgia,serif" target="_blank">www.rainieradvocates.com</a><br></div><div><br></div><div><br></div><div dir="ltr"><span style="font-size:9pt;font-family:"Open Sans";color:rgb(105,93,70);background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Notice: This communication, including </span><span style="font-size:9pt;font-family:"Open Sans";background-color:transparent;vertical-align:baseline;white-space:pre-wrap"><font color="#666666">attachments</font></span><span style="font-size:9pt;font-family:"Open Sans";color:rgb(105,93,70);background-color:transparent;vertical-align:baseline;white-space:pre-wrap">, may contain information that is confidential and protected by the attorney/client or other privileges. It constitutes non-public information intended to be conveyed only to the designated recipient(s). If the reader or recipient of this communication is not the intended recipient, an employee or agent of the intended recipient who is responsible for delivering it to the intended recipient, or you believe that you have received this communication in error, please notify the sender immediately by return e-mail and promptly delete this e-mail, including attachments without reading or saving them in any manner. The unauthorized use, dissemination, distribution, or reproduction of this e-mail, including attachments, is prohibited and may be unlawful. Receipt by anyone other than the intended recipient(s) is not a waiver of any attorney/client or other privilege</span></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div><br></div></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Sun, May 5, 2024 at 3:41 PM Roger Hawkes <<a href="mailto:Roger@law-hawks.com">Roger@law-hawks.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class="msg-3450350169276318242">
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<p class="MsoNormal">Sam would joining the nsba now result in protection if the ruling is upheld?<u></u><u></u></p>
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<p class="MsoNormal"><b><span style="font-size:11pt;font-family:Calibri,sans-serif">From:</span></b><span style="font-size:11pt;font-family:Calibri,sans-serif"> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Samuel Meyler<br>
<b>Sent:</b> Wednesday, April 24, 2024 9:54 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Corporate Transparency Act - Unconstitutional<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:11pt">The holding in the Alabama case affects only the plaintiffs in that matter. Unless your clients are Reporting Companies for which Isaac Winkles is the Beneficial Owner or Company Applicant, the National Small
Business Association or members of the National Small Business Association, the CTA remains in effect and FinCEN is enforcing it. Defendants have appealed…
<a href="https://www.fincen.gov/news/news-releases/updated-notice-regarding-national-small-business-united-v-yellen-no-522-cv-01448" target="_blank">
https://www.fincen.gov/news/news-releases/updated-notice-regarding-national-small-business-united-v-yellen-no-522-cv-01448</a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">Sam<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
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<p class="MsoNormal"><b><span style="font-size:11pt;font-family:"Segoe UI",sans-serif;color:rgb(78,72,72)">Samuel M. Meyler</span></b><span style="font-size:10pt;font-family:"Segoe UI",sans-serif;color:rgb(78,72,72)"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10pt;font-family:"Segoe UI",sans-serif;color:rgb(78,72,72)">Attorney at Law</span><span style="font-size:6pt;font-family:"Segoe UI",sans-serif;color:rgb(78,72,72)"><u></u><u></u></span></p>
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Description automatically generated with low confidence"></span></a><span style="font-size:11pt;font-family:Calibri,sans-serif;color:rgb(168,208,141)"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:"Segoe UI",sans-serif;color:rgb(78,72,72)">Reed Longyear Malnati Corwin & Burnett, PLLC</span><span style="font-size:10pt;font-family:"Segoe UI",sans-serif;color:rgb(78,72,72)"><br>
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<p class="MsoNormal"><b><span style="font-size:11pt;font-family:Calibri,sans-serif">From:</span></b><span style="font-size:11pt;font-family:Calibri,sans-serif">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Jack Grant<br>
<b>Sent:</b> Wednesday, April 24, 2024 9:32 AM<br>
<b>To:</b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Corporate Transparency Act - Unconstitutional<u></u><u></u></span></p>
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<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif">Good morning. Rob Rowley previously sent a link (below) to a case comment in Forbes that the Corporate Transparency Act was ruled unconstitutional by an Alabama
Federal District court. <u></u><u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif">Looking for your thoughts on how to proceed with this ambiguous status of the new law/requirement.<u></u><u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif">Are you advising your clients to not file these beneficial ownership reports until this is all sorted out through the courts?
<u></u><u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif">The penalties for not filing this form are very steep ($10,000??) and also the filing of the 1120 return with IRS requires that the taxpayer verify that they’ll
file the related BOI information with the IRS. <u></u><u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif">Thank you.
<u></u><u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span lang="EN-CA" style="font-size:11pt;font-family:Calibri,sans-serif">Jack<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Calibri,sans-serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Arial,sans-serif">The Cross Border Law Firm<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Arial,sans-serif">Jack H. Grant, P.S. – Attorney at Law<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Arial,sans-serif">114 West Magnolia Street<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Arial,sans-serif;color:black">4th floor - #136<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Arial,sans-serif;color:black">Bellingham, WA<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Arial,sans-serif;color:black">98225<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Arial,sans-serif;color:black"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Arial,sans-serif;color:black">Cell: 604-671-8075<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Arial,sans-serif;color:black">Cell: 360-220-4618<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:Calibri,sans-serif"><a href="http://www.jackgrantlaw.com/" target="_blank"><span style="color:rgb(5,99,193)">www.jackgrantlaw.com</span></a><u></u><u></u></span></p>
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<p class="MsoNormal"><b><span style="font-size:11pt;font-family:Calibri,sans-serif">From:</span></b><span style="font-size:11pt;font-family:Calibri,sans-serif">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Rowley, Rob<br>
<b>Sent:</b> Thursday, March 7, 2024 12:19 PM<br>
<b>To:</b> WSBA RPPT <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] Corporate Transparency Act - Unconstitutional<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Tahoma,sans-serif"><a href="https://www.forbes.com/sites/matthewerskine/2024/03/04/corporate-transparency-act-ruled-unconstitutional-by-federal-district-court/?sh=6ff899981d47" target="_blank">https://www.forbes.com/sites/matthewerskine/2024/03/04/corporate-transparency-act-ruled-unconstitutional-by-federal-district-court/?sh=6ff899981d47</a><u></u><u></u></span></p>
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<p class="MsoNormal"><span class="m_-3450350169276318242gmailsignatureprefix">-- </span><u></u><u></u></p>
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<p>Robert R. Rowley<u></u><u></u></p>
<p>Attorney & Counselor At Law<u></u><u></u></p>
<p>p: 509.252.5074 m: 509.994.1143<u></u><u></u></p>
<p>f: 509.519.1406<u></u><u></u></p>
<p>a: 7 S Howard St, Ste 218, Spokane, WA 99201<u></u><u></u></p>
<p>w: <a href="http://rowleylegal.com/" target="_blank">rowleylegal.com</a> e: <a href="mailto:rob@rowleylegal.com" target="_blank">rob@rowleylegal.com</a><u></u><u></u></p>
<p>Google Review: <a href="https://g.page/r/CTxNMUIBtg1SEAg/review" target="_blank">
https://g.page/r/CTxNMUIBtg1SEAg/review</a><u></u><u></u></p>
<p>Practice concentrated on business, real estate and general legal matters in Washington and Idaho. NOTICE: The contents of this message and any attachments may be protected by the attorney-client privilege, work product doctrine or other applicable protections.
If you are not the intended recipient or have received this message in error, please notify the sender and promptly delete the message. Thank you for your assistance. DISCLAIMER: You should recognize that responses provided by e-mail means are akin to ordinary
telephone or face-to-face conversations and do not reflect the level of factual or legal inquiry or analysis which would be applied in the case of a formal legal opinion. A formal opinion may very well reach a different conclusion.<u></u><u></u></p>
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