The Corporate Transparency Act now requires many entities to file BOI reports with information about their owners. The due date for most initial reports is January 1, 2025, which is quickly approaching. Depending on the entity structure selected and whether the entity falls within one of 23 exceptions, an entity may be considered a reporting company and an individual may be considered a beneficial owner. The broad language of the statute and regulations has potential for surprise results. This course provides a guide for the new filing requirements, and examines the impact of choice of entity on BOI reports.