On January 1, 2021, Congress passed the National Defense Authorization Act for Fiscal Year 2021. Included among its provisions is the Corporate Transparency Act (CTA), which, in short, requires qualifying businesses to disclose so-called “beneficial owners.” The purpose undoubtedly is to root out shell companies that avoid detection, regulation or enforcement through complex, opaque ownership

Over the past few weeks, revelations of ransomware cyber-attacks on U.S. businesses have rocked the country’s infrastructure and have held hostage companies’ computer systems that are necessary to provide essential services to the nation.  In a typical ransomware attack, hackers exploit a security vulnerability to gain access to a company’s computer system.  After gaining access,