Not every transfer to an entity or trust is reportable. FinCEN exempts a defined set of regulated parties from the definitions of transferee entity and transferee trust. This article identifies the exempt categories and explains how the exemptions apply. Current status (June 2026): The Residential Real Estate Rule was vacated by a federal court on […]

The Real Estate Report has a single filing deadline defined by reference to two dates. This article explains how the deadline is calculated, illustrates it with examples, and outlines how to incorporate it into a post-closing process. Current status (June 2026): The Residential Real Estate Rule was vacated by a federal court on March 19,

A designation agreement allows the parties to a closing to reassign responsibility for filing the Real Estate Report. This article explains how designation agreements work, their permitted uses, and the recordkeeping obligations that accompany them. Current status (June 2026): The Residential Real Estate Rule was vacated by a federal court on March 19, 2026 and

Identifying beneficial owners is the most demanding part of preparing a Real Estate Report. This article explains who qualifies as a beneficial owner of a transferee entity or trust, and how a reporting person collects the required information. Current status (June 2026): The Residential Real Estate Rule was vacated by a federal court on March

Real estate professionals who handle closings for legal entities and trusts are asking a direct question: is the FinCEN Real Estate Report currently required? As of June 2026, the answer is no. A federal court vacated the Residential Real Estate Rule in March 2026, and FinCEN has confirmed that reporting persons are not obligated to

The FinCEN Real Estate Report is a federal filing established under the Residential Real Estate Rule, applicable to certain non-financed transfers of residential property to legal entities and trusts. This guide explains what the report is, why it was created, the information it requires, and who is responsible for filing it. Current status (June 2026):

Under the Residential Real Estate Rule, responsibility for filing the Real Estate Report rests with a single party identified through FinCEN’s reporting cascade. This article explains how the cascade determines the reporting person and how designation agreements can reassign that responsibility. Current status (June 2026): The rule is vacated and not currently enforceable, though FinCEN

The Residential Real Estate Rule does not apply to every cash residential transaction. A transfer is reportable only if it satisfies four conditions and is not otherwise exempt. This article defines each condition and identifies the exemptions and excluded transfer types. Current status (June 2026): The rule is vacated and not currently enforceable; FinCEN’s appeal

Although the Residential Real Estate Rule is not currently enforceable, it remains under appeal and may be reinstated. Title and settlement offices that maintain readiness will be positioned to comply promptly if the rule returns. This guide outlines the key compliance steps. Current status (June 2026): The rule is vacated and not enforceable. FinCEN has