EntityMap blog https://entitymap.app/blog/ Entity structure, ownership and compliance for accounting firms and business owners. en-us BOI reporting after the August 2026 final rule: what still applies to your clients https://entitymap.app/blog/boi-reporting-2026-what-changed/ https://entitymap.app/blog/boi-reporting-2026-what-changed/ Sat, 10 Oct 2026 12:00:00 GMT 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. Look-through ownership, explained with one chart https://entitymap.app/blog/look-through-ownership-explained/ https://entitymap.app/blog/look-through-ownership-explained/ Sat, 10 Oct 2026 12:00:00 GMT 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. Who can own S corporation stock? Five ownership changes that quietly end an S election https://entitymap.app/blog/who-can-own-s-corporation-stock/ https://entitymap.app/blog/who-can-own-s-corporation-stock/ Sat, 10 Oct 2026 12:00:00 GMT 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.