Unbelievably, the BOI filing requirements have changed yet again. On December 26, a different panel of the U.S. Court of Appeals for the Fifth Circuit issued an order vacating this same Court’s December 23, 2024 order Therefore, as of December 26, 2024, the injunction issued by the district court in Texas Top Cop Shop, Inc. v. Garland is BACK in effect and reporting companies are NOT currently required to file beneficial ownership information with FinCEN.