Corporate Transparency Act Enforcement Reinstated

On December 23, 2024, the U.S Court of Appeals for the Fifth Circuit reinstated enforcement of the Corporate Transparency Act (CTA), lifting the injunction issued by a U.S. district court in Texas on December 3, 2024, in Texas Top Cop Shop, Inc. et al. v. Garland.

The appellate court found that the U.S. Department of Justice demonstrated the constitutionality of the CTA, allowing enforcement to resume while the case proceeds in the district court. Although the court of appeals’ decision does not represent a final ruling on the merits of the challenges to the CTA, the injunction that had previously halted its enforcement has been lifted. FinCEN has extended the deadlines for reporting companies to file Beneficial Ownership Information Reports (BOIR) as follows:

• Reporting companies created or registered prior to January 1, 2024: new reporting deadline of January 13, 2025 (would otherwise have been required to report by January 1, 2025).
• Reporting companies created or registered in the U.S. on or after September 4, 2024, that had a filing deadline between December 3, 2024, and December 23, 2024: new reporting deadline of January 13, 2025.
• Reporting companies created or registered in the U.S. on or after December 3, 2024, and on or before December 23, 2024: reporting deadline extended an additional 21 days from their original filing deadline.
• Reporting companies created or registered in the U.S. on or after January 1, 2025: reporting deadline is 30 days after receiving actual or public notice that their creation or registration is effective.

For assistance with BOIR filings or compliance questions, please contact our Business Services Group.

On December 3, 2024, the United States District Court for the Eastern District of Texas issued a preliminary injunction in Texas Top Cop Shop, Inc. et al. v. Garland, halting FinCEN’s enforcement of the Corporate Transparency Act (CTA) and its requirement for non-exempt entities to file Beneficial Ownership Interest Reports (BOIRs) by certain deadlines.

The CTA was found unconstitutional in a March 2024 ruling by a federal court in Alabama in National Small Business United v. Yellen, but the decision only applied to the specific plaintiffs that brought the lawsuit. The Texas court’s decision in Texas Top Cop Shop, Inc., applies nationally, explicitly enjoining the CTA’s enforcement, suspending its reporting requirements, and staying compliance deadlines for all reporting companies. [A copy of the Court’s opinion can be found here.]

The U.S. government has indicated it will appeal the Texas decision, as it did in the Alabama case, leaving the final outcome uncertain. However, based on the Texas decision, reporting companies need not take further action on the CTA and BOIRs until the injunction is modified or the stay is lifted through the appeal process.

If you have any questions about this update or how it may impact your compliance obligations, please contact Mansour Gavin’s Corporate and Business Services Group.

Mansour Gavin LPA is proud to announce its recognition in the 2025 edition of Best Law Firms®, a distinguished honor that underscores our commitment to legal excellence. Ranked regionally in eight practice areas, this accolade reflects our dedication to delivering exceptional legal services and upholding the highest standards in the profession.

“Recognition by Best Law Firms is a testament to our team’s consistent hard work, dedication, and the strong relationships we build with our clients,” said Tony Coyne, President of Mansour Gavin. “We are honored to be acknowledged alongside the most respected firms in the industry.”

Inclusion in the Best Law Firms list highlights professional excellence, supported by peer and client reviews that affirm our credibility and the trust we have earned. To be eligible, a law firm must have at least one attorney recognized in the 2025 edition of The Best Lawyers in America®. In August, we announced that 12 of our lawyers were included in the 2025 edition of The Best Lawyers in America® and 3 were recognized as 2025 Best Lawyers: Ones to Watch® in America.

Ranked firms are recognized in three tiers, both nationally and regionally, based on the scope of their practice and geographic influence. The 2025 edition of Best Law Firms features 75 national practice areas and 127 metropolitan practice areas, determined through a comprehensive evaluation process combining peer and client insights, backed by proprietary research technology.

Receiving this ranking affirms Mansour Gavin’s reputation for integrity, depth of legal skill, and unwavering commitment to excellence.

Mansour Gavin LPA received the following rankings by 2025 Best Law Firms:

Regional Tier 1
Cleveland
-Commercial Litigation
-Corporate Law
-Land Use and Zoning Law
-Litigation – Labor and Employment
-Real Estate Law

Regional Tier 2
Cleveland
-Eminent Domain and Condemnation Law
-Trusts and Estates

Regional Tier 3
Cleveland
-Litigation – Trusts and Estates

Best Law Firms^®, ranked by Best Lawyers^® and respected for over 14 years, is the most credible ranking of exceptional law firms globally. It is rooted in a rigorous, peer-to-peer, industry-driven evaluation. A ranking from Best Law Firms signifies a high-quality practice and a breadth of legal expertise. Ranked firms, presented in three tiers, are recognized on a national and metropolitan scale, providing legal professionals with an elevated stature from the Best Law Firms recognition. For more information, visit www.bestlawfirms.com.

Mansour Gavin LPA, founded in 1954, is a well-established law firm with offices in Cleveland and Independence, Ohio, providing a wide array of legal services to individuals and successful corporations, both privately held and publicly traded.

The Cleveland Association of Paralegals (CAP) is hosting a complimentary CLE Lunch and Learn!

Join us Thursday, October 24, 2024, at 12:00 p.m. via Zoom for an insightful session on Special Needs Trusts presented by Daniel J. McGuire and Natalie Browning* of Mansour Gavin LPA.

This is a great opportunity to expand your knowledge or refresh your understanding of Special Needs Trusts—and earn 1-hour of free CLE credit!

Event Details:
Topic: Special Needs Trusts
Date: Thursday, October 24, 2024
Time: 12:00 p.m. (via Zoom)

Join Zoom Meeting:
Click here to join
Meeting ID: 845 0496 3183
Passcode: Special

Don’t miss out on this valuable session—reserve your spot today!

About Mansour Gavin
Founded in 1954, Mansour Gavin LPA is a full-service law firm with offices in Cleveland and Independence, Ohio, providing trusted counsel to individuals and privately held and publicly traded companies across a broad range of practice areas, including corporate and business law, civil litigation, real estate and land use, labor and employment, intellectual property, estate planning and probate, and environmental law.

*Natalie Browning is now known as Natalie Paolucci.

Mansour Gavin is pleased to welcome Tyler Berry to the firm! Tyler focuses his practice on real estate law, business transactions, and litigation, including general commercial litigation. As part of Mansour Gavin’s real estate group, he brings extensive experience in business and real estate transactional drafting, eviction defense, and commercial lease negotiation and drafting.

Tyler earned his J.D. from Cleveland-Marshall College of Law and holds a Master’s degree in Urban Planning and Design from Cleveland State University. He has dual Bachelor’s degrees in Political Science and Sustainability from Miami University.

Mansour Gavin LPA, founded in 1954, is a well-established law firm with offices in Cleveland and Independence, Ohio, providing a wide array of legal services to individuals and successful corporations, both privately held and publicly traded.

Katie Epperson* has been selected for the Cleveland Metropolitan Bar Association’s 2024-25 Leadership Academy, a highly regarded and selective program offering leadership and professional development programming. The program features leadership assessments, coaching, and opportunities for community engagement with legal and civic leaders.

The Leadership Academy, now in its 8th year, is a 10-month program that offers attorneys with at least five years of experience the chance to enhance their leadership skills. Candidates must demonstrate a passion for the legal profession and civic engagement, a commitment to leadership development, and enthusiasm for building connections with legal and community leaders in Greater Cleveland. The program includes partnerships with top professional development firms, offering participants tailored consultations and group sessions with leading legal minds.

Mansour Gavin LPA, founded in 1954, is a well-established law firm with offices in Cleveland and Independence, Ohio, providing a wide array of legal services to individuals and successful corporations, both privately held and publicly traded.

*Katie Epperson is now known as Katie Tinnel.

Mansour Gavin LPA is thrilled to announce that 12 of our lawyers have been included in the 2025 edition of The Best Lawyers in America® and 3 have been recognized as 2025 Best Lawyers: Ones to Watch® in America. Since its inception in 1983, Best Lawyers has been universally recognized as the definitive guide to legal excellence.

“For more than 40 years, the rigorous methodology of Best Lawyers has ensured the integrity and esteem of our legal recognitions,” said Phillip Greer, CEO of Best Lawyers. “We are proud to continue offering potential clients the highest standard of credibility through our Best Lawyers awards as they seek legal counsel.”

Tony Coyne, President and Managing Partner of Mansour Gavin LPA, added, “We are incredibly proud of our attorneys who have been honored this year. Their dedication and expertise exemplify the high standards of excellence our firm strives to uphold.”

Mansour Gavin congratulates the following lawyers named to the 2025 edition of The Best Lawyers in America:

Timothy A. Boyko – Corporate Law, Elder Law, Real Estate Law, and Trusts and Estates

Charles T. Brown – Litigation – Trusts and Estates

James A. Budzik – Litigation – Labor and Employment

Diane A. Calta – Commercial Litigation, Litigation – Real Estate, and Real Estate Law

Anthony J. Coyne – Corporate Law, Eminent Domain and Condemnation Law, Land Use and Zoning Law, and Real Estate Law

Brendon P. Friesen – Corporate Law

Daniel J. McGuire – Trusts and Estates

John W. Monroe – Corporate Law, Land Use and Zoning Law, Litigation – Real Estate, and Real Estate Law

Edward O. Patton – Commercial Litigation, Corporate Law, and Litigation – Insurance

Tatyana Pishnyak – Corporate Law

Michael P. Quinlan – Trusts and Estates

Bruce G. Rinker – Land Use and Zoning Law and Real Estate Law

We would like to congratulate the following lawyers recognized in the 2025 edition of Best Lawyers: Ones to Watch® in America.

Katie Epperson* – Insurance Law

Kenneth E. Smith – Corporate Law and Insurance Law

Kathryn E. Weber – Corporate Law, Litigation – Real Estate, and Real Estate Law

About Best Lawyers
Best Lawyers is the oldest and most respected lawyer ranking service in the world. For 40 years, Best Lawyers has assisted those in need of legal services to identify the lawyers best qualified to represent them in distant jurisdictions or unfamiliar specialties. Best Lawyers awards are published in leading local, regional and national publications across the globe.

About Mansour Gavin
Founded in 1954, Mansour Gavin LPA is a full-service law firm with offices in Cleveland and Independence, Ohio. The firm provides trusted counsel to individuals and privately held and publicly traded companies across corporate, litigation, real estate, labor and employment, environmental, estate planning, and related areas of law.

*Katie Epperson is now known as Katie Tinnel.

It is with a heavy heart that we announce the passing of our friend and colleague, Dennis R. Wilcox.  Dennis earned his Bachelor of Arts degree, cum laude, from The Ohio State University in 1974 and remained a proud Buckeye and active alumnus throughout the course of his life. In 1977, Dennis graduated from the Case Western Reserve University School of Law, where he was awarded the Order of the Coif.

After graduating law school, Dennis embarked on a long and illustrious career in the legal profession, practicing primarily in the areas of public finance, governmental law, bankruptcy and creditors’ rights, securities and real estate transactions, and commercial litigation. Over the course of his over 40-year career, he served as outside legal counsel to the Cleveland-Cuyahoga County Port Authority, Gateway Economic Development Corporation of Greater Cleveland, and the Blanchard Valley Port Authority. In the public finance sector, Dennis acted as bond, underwriter’s, or issuer’s counsel in over $10 billion in financings. The impact of his work can be seen throughout Northeast Ohio, including such iconic facilities as the Rock and Roll Hall of Fame and Museum, the Gateway Sports Complex including Progressive Field and the Rocket Mortgage FieldHouse, the Cleveland Browns Stadium, The 9 Hotel, and the Flats East Bank development projects.

Dennis’ devotion to his clients was only exceeded by his devotion to his wife Shelley and his two children, that he raised in his adopted home of Cleveland Heights, where he served as a member of City Council for 15 years including acting as President of Council and Mayor. His commitment to community was further demonstrated by his active participation in the Democratic Party, including sitting on the Cuyahoga County Democratic Party Executive Committee.

Dennis’ wise counsel will be missed throughout the Northeast Ohio legal community. What we will miss the most, however, is the friendship and mentorship he provided to anyone fortunate enough to know him. On behalf of the firm and all those who knew Dennis, we thank him for his unparalleled devotion to making the world a better place, whether for his clients, his community, or his friends and family. Dennis’ legacy will live on through those he knew and loved over the years.

Mansour Gavin LPA has been awarded a 2024 Top Workplaces honor by cleveland.com and The Plain Dealer. This list is based solely on employee feedback gathered through a third-party survey administered by employee engagement technology partner Energage LLC. The confidential survey uniquely measures the employee experience and its component themes, including employees feeling Respected & Supported, Enabled to Grow, and Empowered to Execute, to name a few.

“We are honored to be recognized as a Northeast Ohio Top Workplace for the third consecutive year. This achievement is particularly meaningful given the competitive field and only 212 companies selected as winners. It reflects the dedication and hard work of our entire team and we are committed to continuing to foster a supportive and dynamic workplace environment,” said Tony Coyne, Mansour Gavin President and Managing Partner.

“Earning a Top Workplaces award is a badge of honor for companies, especially because it comes authentically from their employees,” said Eric Rubino, Energage CEO. “That’s something to be proud of. In today’s market, leaders must ensure they’re allowing employees to have a voice and be heard. That’s paramount. Top Workplaces do this, and it pays dividends.”

Mansour Gavin LPA is an established law firm founded in 1954 with offices in Cleveland and Independence, Ohio. The firm provides a wide range of legal services to individuals and many successful privately held and publicly traded corporations.