https://www.souus.com/en/tags/boi/Recent content in BOI on Smart Savings & OffersHugoen-usTue, 28 Jul 2026 00:00:00 +0000https://www.souus.com/en/life-decoded/beneficial-ownership-information/Fri, 27 Dec 2024 16:24:00 +0200https://www.souus.com/en/life-decoded/beneficial-ownership-information/<p>This article is general compliance information, not legal advice. The biggest correction for 2026 is simple: many older BOI articles are now wrong. FinCEN&rsquo;s current alert says <strong>all entities created in the United States and their beneficial owners are exempt</strong> from BOI reporting under the current interim final rule. The live decision is now whether your entity is a covered <strong>foreign</strong> reporting company and not otherwise exempt.</p> <h2 id="outcome-and-prerequisites">Outcome and prerequisites</h2> <p>Use this guide if you need to decide whether a company still has an active BOI filing obligation under current FinCEN guidance.</p>