The EntityMap blog
Entity structure, ownership and compliance for accounting firms and the business owners they serve. Written by a practitioner, for practitioners.
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BOI reporting after the August 2026 final rule: what still applies to your clients
FinCEN has permanently exempted US companies from beneficial ownership reporting. Here's who still files, what New York requires by December 31, and why banks will keep asking for owner information.
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Look-through ownership, explained with one chart
Direct ownership tells you who's on the operating agreement. Look-through ownership tells you who really owns the business. How to calculate it, and where the number matters.
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Who can own S corporation stock? Five ownership changes that quietly end an S election
An S election survives only as long as every shareholder is eligible. Here are the owners that qualify, the ones that don't, and the restructurings that trip the rule without anyone noticing.