When a Single-Member LLC Isn’t and When a Multiple-Member LLC Is

Introduction Under the federal Corporate Transparency Act (the “CTA”)[2] and the related Reporting Regulations,[3] most business organizations created in the United States[4] are subject, absent the availability of one or more of twenty-three exemptions,[5] to beneficial ownership reporting obligations.[6] Now “most” is not all, so it is important to distinguish between those organizations that at least initially are subject to […]

On April 2, 2025, after the close of the markets in the U.S., the Trump Administration declared it was “Liberation Day” and imposed nearly global tariffs in an amount and breadth unprecedented in the modern era. Some commentators opine that it is the most aggressive use of tariffs since the Smoot Hawley tariffs of 1930, […]

We have through our SKO Insiders sought to keep you apprised of developments in the Corporate Transparency Act (the “CTA”).  In addition, SKO’s Thomas Rutledge has for the American Bar Association’s Section of Business Law co-authored a trio of articles, released in January, February, and March of this year, that have in detail tracked the […]