CINXE.COM

<!DOCTYPE html> <html class="no-js" dir="ltr" lang="en-US" prefix="og: https://ogp.me/ns#"> <head> <meta charset="UTF-8"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <link rel="profile" href="//gmpg.org/xfn/11"> <link rel="pingback" href="https://www.crossbordercounselor.com/xmlrpc.php"> <title>Corporate | Cross-Border Counselor</title>  <meta name="robots" content="noindex, max-snippet:-1, max-image-preview:large, max-video-preview:-1" /> <link rel="canonical" href="https://www.crossbordercounselor.com/category/corporate/" /> <link rel="next" href="https://www.crossbordercounselor.com/category/corporate/page/2/" /> <meta name="generator" content="All in One SEO (AIOSEO) 4.7.9.1" /> <script type="application/ld+json" class="aioseo-schema"> {"@context":"https:\/\/schema.org","@graph":[{"@type":"BreadcrumbList","@id":"https:\/\/www.crossbordercounselor.com\/category\/corporate\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/www.crossbordercounselor.com\/#listItem","position":1,"name":"Home","item":"https:\/\/www.crossbordercounselor.com\/","nextItem":{"@type":"ListItem","@id":"https:\/\/www.crossbordercounselor.com\/category\/corporate\/#listItem","name":"Corporate"}},{"@type":"ListItem","@id":"https:\/\/www.crossbordercounselor.com\/category\/corporate\/#listItem","position":2,"name":"Corporate","previousItem":{"@type":"ListItem","@id":"https:\/\/www.crossbordercounselor.com\/#listItem","name":"Home"}}]},{"@type":"CollectionPage","@id":"https:\/\/www.crossbordercounselor.com\/category\/corporate\/#collectionpage","url":"https:\/\/www.crossbordercounselor.com\/category\/corporate\/","name":"Corporate | Cross-Border Counselor","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/www.crossbordercounselor.com\/#website"},"breadcrumb":{"@id":"https:\/\/www.crossbordercounselor.com\/category\/corporate\/#breadcrumblist"}},{"@type":"Organization","@id":"https:\/\/www.crossbordercounselor.com\/#organization","name":"Cross-Border Counselor","description":"What Canadian companies and their advisers need to know about U.S. law","url":"https:\/\/www.crossbordercounselor.com\/"},{"@type":"WebSite","@id":"https:\/\/www.crossbordercounselor.com\/#website","url":"https:\/\/www.crossbordercounselor.com\/","name":"Cross-Border Counselor","description":"What Canadian companies and their advisers need to know about U.S. law","inLanguage":"en-US","publisher":{"@id":"https:\/\/www.crossbordercounselor.com\/#organization"}}]} </script>  <script data-no-defer="1" data-ezscrex="false" data-cfasync="false" data-pagespeed-no-defer data-cookieconsent="ignore"> var ctPublicFunctions = {"_ajax_nonce":"147241b51e","_rest_nonce":"94141cee43","_ajax_url":"\/wp-admin\/admin-ajax.php","_rest_url":"https:\/\/www.crossbordercounselor.com\/wp-json\/","data__cookies_type":"native","data__ajax_type":false,"text__wait_for_decoding":"Decoding the contact data, let us a few seconds to finish. Anti-Spam by CleanTalk","cookiePrefix":"","wprocket_detected":false,"host_url":"www.crossbordercounselor.com"} </script> <script data-no-defer="1" data-ezscrex="false" data-cfasync="false" data-pagespeed-no-defer data-cookieconsent="ignore"> var ctPublic = {"_ajax_nonce":"147241b51e","settings__forms__check_internal":"0","settings__forms__check_external":"0","settings__forms__search_test":"1","settings__data__bot_detector_enabled":1,"blog_home":"https:\/\/www.crossbordercounselor.com\/","pixel__setting":"3","pixel__enabled":false,"pixel__url":"https:\/\/moderate9-v4.cleantalk.org\/pixel\/fe4f734f3783c525b03d0ea7534350e3.gif","data__email_check_before_post":1,"data__email_check_exist_post":0,"data__cookies_type":"native","data__key_is_ok":false,"data__visible_fields_required":true,"wl_brandname":"Anti-Spam by CleanTalk","wl_brandname_short":"CleanTalk","ct_checkjs_key":1873094990,"emailEncoderPassKey":"3550f44b2a318f238dc4ba1aeb38df17","bot_detector_forms_excluded":"W10=","advancedCacheExists":false,"varnishCacheExists":false,"wc_ajax_add_to_cart":false} </script> <script>document.documentElement.className = document.documentElement.className.replace("no-js","js");</script> <link rel='dns-prefetch' href='//moderate.cleantalk.org' /> <link rel='dns-prefetch' href='//stats.wp.com' /> <link rel='dns-prefetch' href='//jetpack.wordpress.com' /> <link rel='dns-prefetch' href='//s0.wp.com' /> <link rel='dns-prefetch' href='//public-api.wordpress.com' /> <link rel='dns-prefetch' href='//0.gravatar.com' /> <link rel='dns-prefetch' href='//1.gravatar.com' /> <link rel='dns-prefetch' href='//2.gravatar.com' /> <link rel='preconnect' href='//i0.wp.com' /> <link rel="alternate" type="application/rss+xml" title="Cross-Border Counselor » Feed" href="https://www.crossbordercounselor.com/feed/" /> <link rel="alternate" type="application/rss+xml" title="Cross-Border Counselor » Comments Feed" href="https://www.crossbordercounselor.com/comments/feed/" /> <link id="hu-user-gfont" href="//fonts.googleapis.com/css?family=Roboto+Condensed:400,300italic,300,400italic,700&subset=latin,cyrillic-ext" rel="stylesheet" type="text/css"><link rel="alternate" type="application/rss+xml" title="Cross-Border Counselor » Corporate Category Feed" href="https://www.crossbordercounselor.com/category/corporate/feed/" /> <script type="text/javascript"> /* <![CDATA[ */ window._wpemojiSettings = {"baseUrl":"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/72x72\/","ext":".png","svgUrl":"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/","svgExt":".svg","source":{"concatemoji":"https:\/\/www.crossbordercounselor.com\/wp-includes\/js\/wp-emoji-release.min.js"}}; /*! This file is auto-generated */ !function(i,n){var o,s,e;function c(e){try{var t={supportTests:e,timestamp:(new Date).valueOf()};sessionStorage.setItem(o,JSON.stringify(t))}catch(e){}}function p(e,t,n){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);var t=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data),r=(e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(n,0,0),new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data));return t.every(function(e,t){return e===r[t]})}function u(e,t,n){switch(t){case"flag":return n(e,"\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!n(e,"\ud83c\uddfa\ud83c\uddf3","\ud83c\uddfa\u200b\ud83c\uddf3")&&!n(e,"\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!n(e,"\ud83d\udc26\u200d\u2b1b","\ud83d\udc26\u200b\u2b1b")}return!1}function f(e,t,n){var r="undefined"!=typeof WorkerGlobalScope&&self instanceof WorkerGlobalScope?new OffscreenCanvas(300,150):i.createElement("canvas"),a=r.getContext("2d",{willReadFrequently:!0}),o=(a.textBaseline="top",a.font="600 32px Arial",{});return e.forEach(function(e){o[e]=t(a,e,n)}),o}function t(e){var t=i.createElement("script");t.src=e,t.defer=!0,i.head.appendChild(t)}"undefined"!=typeof Promise&&(o="wpEmojiSettingsSupports",s=["flag","emoji"],n.supports={everything:!0,everythingExceptFlag:!0},e=new Promise(function(e){i.addEventListener("DOMContentLoaded",e,{once:!0})}),new Promise(function(t){var n=function(){try{var e=JSON.parse(sessionStorage.getItem(o));if("object"==typeof e&&"number"==typeof e.timestamp&&(new Date).valueOf()<e.timestamp+604800&&"object"==typeof e.supportTests)return e.supportTests}catch(e){}return null}();if(!n){if("undefined"!=typeof Worker&&"undefined"!=typeof OffscreenCanvas&&"undefined"!=typeof URL&&URL.createObjectURL&&"undefined"!=typeof Blob)try{var e="postMessage("+f.toString()+"("+[JSON.stringify(s),u.toString(),p.toString()].join(",")+"));",r=new Blob([e],{type:"text/javascript"}),a=new Worker(URL.createObjectURL(r),{name:"wpTestEmojiSupports"});return void(a.onmessage=function(e){c(n=e.data),a.terminate(),t(n)})}catch(e){}c(n=f(s,u,p))}t(n)}).then(function(e){for(var t in e)n.supports[t]=e[t],n.supports.everything=n.supports.everything&&n.supports[t],"flag"!==t&&(n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&n.supports[t]);n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&!n.supports.flag,n.DOMReady=!1,n.readyCallback=function(){n.DOMReady=!0}}).then(function(){return e}).then(function(){var e;n.supports.everything||(n.readyCallback(),(e=n.source||{}).concatemoji?t(e.concatemoji):e.wpemoji&&e.twemoji&&(t(e.twemoji),t(e.wpemoji)))}))}((window,document),window._wpemojiSettings); /* ]]> */ </script> <style type="text/css"> .wp-pagenavi{float:left !important; } </style> <link rel='stylesheet' id='avatars-css' href='https://www.crossbordercounselor.com/wp-content/plugins/add-local-avatar/avatars.css' type='text/css' media='all' /> <link rel='stylesheet' id='imgareaselect-css' href='https://www.crossbordercounselor.com/wp-includes/js/imgareaselect/imgareaselect.css' type='text/css' media='all' /> <link rel='stylesheet' id='dashicons-css' href='https://www.crossbordercounselor.com/wp-includes/css/dashicons.min.css' type='text/css' media='all' /> <link rel='stylesheet' id='thickbox-css' href='https://www.crossbordercounselor.com/wp-includes/js/thickbox/thickbox.css' type='text/css' media='all' /> <style id='wp-emoji-styles-inline-css' type='text/css'> img.wp-smiley, img.emoji { display: inline !important; border: none !important; box-shadow: none !important; height: 1em !important; width: 1em !important; margin: 0 0.07em !important; vertical-align: -0.1em !important; background: none !important; padding: 0 !important; } </style> <link rel='stylesheet' id='wp-block-library-css' href='https://www.crossbordercounselor.com/wp-includes/css/dist/block-library/style.min.css' type='text/css' media='all' /> <style id='co-authors-plus-coauthors-style-inline-css' type='text/css'> .wp-block-co-authors-plus-coauthors.is-layout-flow [class*=wp-block-co-authors-plus]{display:inline} </style> <style id='co-authors-plus-avatar-style-inline-css' type='text/css'> .wp-block-co-authors-plus-avatar :where(img){height:auto;max-width:100%;vertical-align:bottom}.wp-block-co-authors-plus-coauthors.is-layout-flow .wp-block-co-authors-plus-avatar :where(img){vertical-align:middle}.wp-block-co-authors-plus-avatar:is(.alignleft,.alignright){display:table}.wp-block-co-authors-plus-avatar.aligncenter{display:table;margin-inline:auto} </style> <style id='co-authors-plus-image-style-inline-css' type='text/css'> .wp-block-co-authors-plus-image{margin-bottom:0}.wp-block-co-authors-plus-image :where(img){height:auto;max-width:100%;vertical-align:bottom}.wp-block-co-authors-plus-coauthors.is-layout-flow .wp-block-co-authors-plus-image :where(img){vertical-align:middle}.wp-block-co-authors-plus-image:is(.alignfull,.alignwide) :where(img){width:100%}.wp-block-co-authors-plus-image:is(.alignleft,.alignright){display:table}.wp-block-co-authors-plus-image.aligncenter{display:table;margin-inline:auto} </style> <link rel='stylesheet' id='mediaelement-css' href='https://www.crossbordercounselor.com/wp-includes/js/mediaelement/mediaelementplayer-legacy.min.css' type='text/css' media='all' /> <link rel='stylesheet' id='wp-mediaelement-css' href='https://www.crossbordercounselor.com/wp-includes/js/mediaelement/wp-mediaelement.min.css' type='text/css' media='all' /> <style id='jetpack-sharing-buttons-style-inline-css' type='text/css'> .jetpack-sharing-buttons__services-list{display:flex;flex-direction:row;flex-wrap:wrap;gap:0;list-style-type:none;margin:5px;padding:0}.jetpack-sharing-buttons__services-list.has-small-icon-size{font-size:12px}.jetpack-sharing-buttons__services-list.has-normal-icon-size{font-size:16px}.jetpack-sharing-buttons__services-list.has-large-icon-size{font-size:24px}.jetpack-sharing-buttons__services-list.has-huge-icon-size{font-size:36px}@media print{.jetpack-sharing-buttons__services-list{display:none!important}}.editor-styles-wrapper .wp-block-jetpack-sharing-buttons{gap:0;padding-inline-start:0}ul.jetpack-sharing-buttons__services-list.has-background{padding:1.25em 2.375em} </style> <style id='classic-theme-styles-inline-css' type='text/css'> /*! This file is auto-generated */ .wp-block-button__link{color:#fff;background-color:#32373c;border-radius:9999px;box-shadow:none;text-decoration:none;padding:calc(.667em + 2px) calc(1.333em + 2px);font-size:1.125em}.wp-block-file__button{background:#32373c;color:#fff;text-decoration:none} </style> <style id='global-styles-inline-css' type='text/css'> :root{--wp--preset--aspect-ratio--square: 1;--wp--preset--aspect-ratio--4-3: 4/3;--wp--preset--aspect-ratio--3-4: 3/4;--wp--preset--aspect-ratio--3-2: 3/2;--wp--preset--aspect-ratio--2-3: 2/3;--wp--preset--aspect-ratio--16-9: 16/9;--wp--preset--aspect-ratio--9-16: 9/16;--wp--preset--color--black: #000000;--wp--preset--color--cyan-bluish-gray: #abb8c3;--wp--preset--color--white: #ffffff;--wp--preset--color--pale-pink: #f78da7;--wp--preset--color--vivid-red: #cf2e2e;--wp--preset--color--luminous-vivid-orange: #ff6900;--wp--preset--color--luminous-vivid-amber: #fcb900;--wp--preset--color--light-green-cyan: #7bdcb5;--wp--preset--color--vivid-green-cyan: #00d084;--wp--preset--color--pale-cyan-blue: #8ed1fc;--wp--preset--color--vivid-cyan-blue: #0693e3;--wp--preset--color--vivid-purple: #9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple: linear-gradient(135deg,rgba(6,147,227,1) 0%,rgb(155,81,224) 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan: linear-gradient(135deg,rgb(122,220,180) 0%,rgb(0,208,130) 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange: linear-gradient(135deg,rgba(252,185,0,1) 0%,rgba(255,105,0,1) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red: linear-gradient(135deg,rgba(255,105,0,1) 0%,rgb(207,46,46) 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray: linear-gradient(135deg,rgb(238,238,238) 0%,rgb(169,184,195) 100%);--wp--preset--gradient--cool-to-warm-spectrum: linear-gradient(135deg,rgb(74,234,220) 0%,rgb(151,120,209) 20%,rgb(207,42,186) 40%,rgb(238,44,130) 60%,rgb(251,105,98) 80%,rgb(254,248,76) 100%);--wp--preset--gradient--blush-light-purple: linear-gradient(135deg,rgb(255,206,236) 0%,rgb(152,150,240) 100%);--wp--preset--gradient--blush-bordeaux: linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 50%,rgb(107,0,62) 100%);--wp--preset--gradient--luminous-dusk: linear-gradient(135deg,rgb(255,203,112) 0%,rgb(199,81,192) 50%,rgb(65,88,208) 100%);--wp--preset--gradient--pale-ocean: linear-gradient(135deg,rgb(255,245,203) 0%,rgb(182,227,212) 50%,rgb(51,167,181) 100%);--wp--preset--gradient--electric-grass: linear-gradient(135deg,rgb(202,248,128) 0%,rgb(113,206,126) 100%);--wp--preset--gradient--midnight: linear-gradient(135deg,rgb(2,3,129) 0%,rgb(40,116,252) 100%);--wp--preset--font-size--small: 13px;--wp--preset--font-size--medium: 20px;--wp--preset--font-size--large: 36px;--wp--preset--font-size--x-large: 42px;--wp--preset--spacing--20: 0.44rem;--wp--preset--spacing--30: 0.67rem;--wp--preset--spacing--40: 1rem;--wp--preset--spacing--50: 1.5rem;--wp--preset--spacing--60: 2.25rem;--wp--preset--spacing--70: 3.38rem;--wp--preset--spacing--80: 5.06rem;--wp--preset--shadow--natural: 6px 6px 9px rgba(0, 0, 0, 0.2);--wp--preset--shadow--deep: 12px 12px 50px rgba(0, 0, 0, 0.4);--wp--preset--shadow--sharp: 6px 6px 0px rgba(0, 0, 0, 0.2);--wp--preset--shadow--outlined: 6px 6px 0px -3px rgba(255, 255, 255, 1), 6px 6px rgba(0, 0, 0, 1);--wp--preset--shadow--crisp: 6px 6px 0px rgba(0, 0, 0, 1);}:where(.is-layout-flex){gap: 0.5em;}:where(.is-layout-grid){gap: 0.5em;}body .is-layout-flex{display: flex;}.is-layout-flex{flex-wrap: wrap;align-items: center;}.is-layout-flex > :is(*, div){margin: 0;}body .is-layout-grid{display: grid;}.is-layout-grid > :is(*, div){margin: 0;}:where(.wp-block-columns.is-layout-flex){gap: 2em;}:where(.wp-block-columns.is-layout-grid){gap: 2em;}:where(.wp-block-post-template.is-layout-flex){gap: 1.25em;}:where(.wp-block-post-template.is-layout-grid){gap: 1.25em;}.has-black-color{color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color: var(--wp--preset--color--white) !important;}.has-pale-pink-color{color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color: var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color: var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color: var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color: var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color: var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background: var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background: var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background: var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background: var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background: var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background: var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background: var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background: var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background: var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background: var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size: var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size: var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size: var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size: var(--wp--preset--font-size--x-large) !important;} :where(.wp-block-post-template.is-layout-flex){gap: 1.25em;}:where(.wp-block-post-template.is-layout-grid){gap: 1.25em;} :where(.wp-block-columns.is-layout-flex){gap: 2em;}:where(.wp-block-columns.is-layout-grid){gap: 2em;} :root :where(.wp-block-pullquote){font-size: 1.5em;line-height: 1.6;} </style> <link rel='stylesheet' id='ct_public_css-css' href='https://www.crossbordercounselor.com/wp-content/plugins/cleantalk-spam-protect/css/cleantalk-public.min.css' type='text/css' media='all' /> <link rel='stylesheet' id='ct_email_decoder_css-css' href='https://www.crossbordercounselor.com/wp-content/plugins/cleantalk-spam-protect/css/cleantalk-email-decoder.min.css' type='text/css' media='all' /> <link rel='stylesheet' id='parent-style-css' href='https://www.crossbordercounselor.com/wp-content/themes/hueman/style.css' type='text/css' media='all' /> <link rel='stylesheet' id='child-style-css' href='https://www.crossbordercounselor.com/wp-content/themes/dorsey_crossborder-child/style.css' type='text/css' media='all' /> <link rel='stylesheet' id='hueman-main-style-css' href='https://www.crossbordercounselor.com/wp-content/themes/hueman/assets/front/css/main.min.css' type='text/css' media='all' /> <style id='hueman-main-style-inline-css' type='text/css'> body { font-family:'Roboto Condensed', Arial, sans-serif;font-size:0.94rem }@media only screen and (min-width: 720px) { .nav > li { font-size:0.94rem; } }.sidebar .widget { padding-left: 20px; padding-right: 20px; padding-top: 20px; }::selection { background-color: #3b8dbd; } ::-moz-selection { background-color: #3b8dbd; }a,a>span.hu-external::after,.themeform label .required,#flexslider-featured .flex-direction-nav .flex-next:hover,#flexslider-featured .flex-direction-nav .flex-prev:hover,.post-hover:hover .post-title a,.post-title a:hover,.sidebar.s1 .post-nav li a:hover i,.content .post-nav li a:hover i,.post-related a:hover,.sidebar.s1 .widget_rss ul li a,#footer .widget_rss ul li a,.sidebar.s1 .widget_calendar a,#footer .widget_calendar a,.sidebar.s1 .alx-tab .tab-item-category a,.sidebar.s1 .alx-posts .post-item-category a,.sidebar.s1 .alx-tab li:hover .tab-item-title a,.sidebar.s1 .alx-tab li:hover .tab-item-comment a,.sidebar.s1 .alx-posts li:hover .post-item-title a,#footer .alx-tab .tab-item-category a,#footer .alx-posts .post-item-category a,#footer .alx-tab li:hover .tab-item-title a,#footer .alx-tab li:hover .tab-item-comment a,#footer .alx-posts li:hover .post-item-title a,.comment-tabs li.active a,.comment-awaiting-moderation,.child-menu a:hover,.child-menu .current_page_item > a,.wp-pagenavi a{ color: #3b8dbd; }input[type="submit"],.themeform button[type="submit"],.sidebar.s1 .sidebar-top,.sidebar.s1 .sidebar-toggle,#flexslider-featured .flex-control-nav li a.flex-active,.post-tags a:hover,.sidebar.s1 .widget_calendar caption,#footer .widget_calendar caption,.author-bio .bio-avatar:after,.commentlist li.bypostauthor > .comment-body:after,.commentlist li.comment-author-admin > .comment-body:after{ background-color: #3b8dbd; }.post-format .format-container { border-color: #3b8dbd; }.sidebar.s1 .alx-tabs-nav li.active a,#footer .alx-tabs-nav li.active a,.comment-tabs li.active a,.wp-pagenavi a:hover,.wp-pagenavi a:active,.wp-pagenavi span.current{ border-bottom-color: #3b8dbd!important; }.sidebar.s2 .post-nav li a:hover i, .sidebar.s2 .widget_rss ul li a, .sidebar.s2 .widget_calendar a, .sidebar.s2 .alx-tab .tab-item-category a, .sidebar.s2 .alx-posts .post-item-category a, .sidebar.s2 .alx-tab li:hover .tab-item-title a, .sidebar.s2 .alx-tab li:hover .tab-item-comment a, .sidebar.s2 .alx-posts li:hover .post-item-title a { color: #f19000; } .sidebar.s2 .sidebar-top,.sidebar.s2 .sidebar-toggle,.post-comments,.jp-play-bar,.jp-volume-bar-value,.sidebar.s2 .widget_calendar caption{ background-color: #f19000; }.sidebar.s2 .alx-tabs-nav li.active a { border-bottom-color: #f19000; } .post-comments::before { border-right-color: #f19000; } .search-expand, #nav-topbar.nav-container { background-color: #26272b}@media only screen and (min-width: 720px) { #nav-topbar .nav ul { background-color: #26272b; } }.is-scrolled #header .nav-container.desktop-sticky, .is-scrolled #header .search-expand { background-color: #26272b; background-color: rgba(38,39,43,0.90) }.is-scrolled .topbar-transparent #nav-topbar.desktop-sticky .nav ul { background-color: #26272b; background-color: rgba(38,39,43,0.95) }#header { background-color: #155885; } @media only screen and (min-width: 720px) { #nav-header .nav ul { background-color: #155885; } } #header #nav-mobile { background-color: #33363b; }.is-scrolled #header #nav-mobile { background-color: #33363b; background-color: rgba(51,54,59,0.90) }#nav-header.nav-container, #main-header-search .search-expand { background-color: #33363b; } @media only screen and (min-width: 720px) { #nav-header .nav ul { background-color: #33363b; } } body { background-color: #155885; } </style> <link rel='stylesheet' id='theme-stylesheet-css' href='https://www.crossbordercounselor.com/wp-content/themes/dorsey_crossborder-child/style.css' type='text/css' media='all' /> <link rel='stylesheet' id='hueman-font-awesome-css' href='https://www.crossbordercounselor.com/wp-content/themes/hueman/assets/front/css/font-awesome.min.css' type='text/css' media='all' /> <link rel='stylesheet' id='upw_theme_standard-css' href='https://www.crossbordercounselor.com/wp-content/plugins/ultimate-posts-widget/css/upw-theme-standard.min.css' type='text/css' media='all' /> <style id='akismet-widget-style-inline-css' type='text/css'> .a-stats { --akismet-color-mid-green: #357b49; --akismet-color-white: #fff; --akismet-color-light-grey: #f6f7f7; max-width: 350px; width: auto; } .a-stats * { all: unset; box-sizing: border-box; } .a-stats strong { font-weight: 600; } .a-stats a.a-stats__link, .a-stats a.a-stats__link:visited, .a-stats a.a-stats__link:active { background: var(--akismet-color-mid-green); border: none; box-shadow: none; border-radius: 8px; color: var(--akismet-color-white); cursor: pointer; display: block; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', 'Roboto', 'Oxygen-Sans', 'Ubuntu', 'Cantarell', 'Helvetica Neue', sans-serif; font-weight: 500; padding: 12px; text-align: center; text-decoration: none; transition: all 0.2s ease; } /* Extra specificity to deal with TwentyTwentyOne focus style */ .widget .a-stats a.a-stats__link:focus { background: var(--akismet-color-mid-green); color: var(--akismet-color-white); text-decoration: none; } .a-stats a.a-stats__link:hover { filter: brightness(110%); box-shadow: 0 4px 12px rgba(0, 0, 0, 0.06), 0 0 2px rgba(0, 0, 0, 0.16); } .a-stats .count { color: var(--akismet-color-white); display: block; font-size: 1.5em; line-height: 1.4; padding: 0 13px; white-space: nowrap; } </style> <link rel='stylesheet' id='af-form-style-css' href='https://www.crossbordercounselor.com/wp-content/plugins/advanced-forms-pro/assets/dist/css/form.css' type='text/css' media='all' /> <link rel='stylesheet' id='wp-pagenavi-style-css' href='https://www.crossbordercounselor.com/wp-content/plugins/wp-pagenavi-style/css/css3_black.css' type='text/css' media='all' /> <script type="text/javascript" src="https://www.crossbordercounselor.com/wp-includes/js/jquery/jquery.min.js" id="jquery-core-js"></script> <script type="text/javascript" src="https://www.crossbordercounselor.com/wp-includes/js/jquery/jquery-migrate.min.js" id="jquery-migrate-js"></script> <script type="text/javascript" data-pagespeed-no-defer src="https://www.crossbordercounselor.com/wp-content/plugins/cleantalk-spam-protect/js/apbct-public-bundle.min.js" id="ct_public_functions-js"></script> <script type="text/javascript" src="https://moderate.cleantalk.org/ct-bot-detector-wrapper.js" id="ct_bot_detector-js"></script> <script type="text/javascript" id="whp9877front.js6397-js-extra"> /* <![CDATA[ */ var whp_local_data = {"add_url":"https:\/\/www.crossbordercounselor.com\/wp-admin\/post-new.php?post_type=event","ajaxurl":"https:\/\/www.crossbordercounselor.com\/wp-admin\/admin-ajax.php"}; /* ]]> */ </script> <script type="text/javascript" src="https://www.crossbordercounselor.com/wp-content/plugins/wp-security-hardening/modules/js/front.js" id="whp9877front.js6397-js"></script> <link rel="https://api.w.org/" href="https://www.crossbordercounselor.com/wp-json/" /><link rel="alternate" title="JSON" type="application/json" href="https://www.crossbordercounselor.com/wp-json/wp/v2/categories/14278" /><link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://www.crossbordercounselor.com/xmlrpc.php?rsd" /> <style type="text/css"> .wp-pagenavi { font-size:12px !important; } </style> <style>img#wpstats{display:none}</style> <link rel="preload" as="font" type="font/woff2" href="https://www.crossbordercounselor.com/wp-content/themes/hueman/assets/front/webfonts/fa-brands-400.woff2?v=5.15.2" crossorigin="anonymous"/> <link rel="preload" as="font" type="font/woff2" href="https://www.crossbordercounselor.com/wp-content/themes/hueman/assets/front/webfonts/fa-regular-400.woff2?v=5.15.2" crossorigin="anonymous"/> <link rel="preload" as="font" type="font/woff2" href="https://www.crossbordercounselor.com/wp-content/themes/hueman/assets/front/webfonts/fa-solid-900.woff2?v=5.15.2" crossorigin="anonymous"/>  <link rel="icon" href="https://i0.wp.com/www.crossbordercounselor.com/files/2024/05/favicon.png?fit=16%2C16&ssl=1" sizes="32x32" /> <link rel="icon" href="https://i0.wp.com/www.crossbordercounselor.com/files/2024/05/favicon.png?fit=16%2C16&ssl=1" sizes="192x192" /> <link rel="apple-touch-icon" href="https://i0.wp.com/www.crossbordercounselor.com/files/2024/05/favicon.png?fit=16%2C16&ssl=1" /> <meta name="msapplication-TileImage" content="https://i0.wp.com/www.crossbordercounselor.com/files/2024/05/favicon.png?fit=16%2C16&ssl=1" /> <style type="text/css" id="wp-custom-css"> .entry li { margin: 1em; } div.sidebar-content div.sidebar-top.group { background-color: #f19000; } </style> </head> <body class="archive category category-corporate category-14278 wp-embed-responsive col-2cl full-width topbar-enabled mobile-sidebar-hide-s2 header-desktop-sticky header-mobile-sticky hueman-3-7-5-with-child-theme ie7 ie"> <div id="wrapper"> <header id="header"> <nav class="nav-container group" id="nav-topbar"> <div class="container-inner"> <div class="dorseylogo"> <a href="https://www.dorsey.com/" title="View Dorsey.com"><img src="https://www.dorsey.com/-/media/images/miscellaneous/dswlogo_white_notag.png" alt="Dorsey & Whitney LLP" title="Dorsey & Whitney LLP" class="screen-logo" width="195" height="38" /></a> <a href="https://www.dorsey.com/" title="View Dorsey.com" class="site-logo print-logo pdf-only"><img src="https://www.dorsey.com/-/media/images/miscellaneous/dswlogo_black_notag.png" alt="Dorsey & Whitney LLP" title="Dorsey & Whitney LLP" width="195" height="38" /></a> </div> </div> <div class="nav-toggle"><i class="fa fa-bars"></i></div> <div class="nav-text"></div> <div class="nav-wrap container"> <ul id="menu-primary" class="nav container-inner group"><li id="menu-item-6" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-6"><a href="/">Home</a></li> <li id="menu-item-8" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8"><a href="https://www.crossbordercounselor.com/contact/">Contact Us</a></li> <li id="menu-item-7" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-7"><a href="https://www.dorsey.com">Dorsey</a></li> </ul> </div> <div class="container"> <div class="container-inner"> <div class="toggle-search"><i class="fa fa-search"></i></div> <div class="search-expand"> <div class="search-expand-inner"> <form role="search" method="get" class="search-form" action="https://www.crossbordercounselor.com/"> <label> <span class="screen-reader-text">Search for:</span> <input type="search" class="search-field" placeholder="Search …" value="" name="s" /> </label> <input type="submit" class="search-submit" value="Search" /> <label class="apbct_special_field" id="apbct_label_id9173" for="apbct__email_id__search_form_9173">9173</label><input id="apbct__email_id__search_form_9173" class="apbct_special_field apbct__email_id__search_form" autocomplete="off" name="apbct__email_id__search_form_9173" type="text" value="9173" size="30" apbct_event_id="9173" maxlength="200" /><input id="apbct_submit_id__search_form_9173" class="apbct_special_field apbct__email_id__search_form" name="apbct_submit_id__search_form_9173" type="submit" size="30" maxlength="200" value="9173" /></form> </div> </div> </div> </div> </nav> <div class="container group"> <div class="container-inner"> <div class="group pad"> <p class="site-title"> <a class="custom-logo-link" href="https://www.crossbordercounselor.com/" rel="home" title="Cross-Border Counselor | Home page">Cross-Border Counselor</a> </p> <p class="site-description">What Canadian Companies and Their Advisers <br />Need to Know about U.S. Law</p> </div> </div> </div> </header> <div class="container" id="page"> <div class="container-inner"> <div class="main"> <div class="main-inner group"> <section class="content" id="content"> <div class="page-title pad group"> <h1><i class="fa fa-folder-open"></i>Category: <span>Corporate</span></h1> </div> <div class="hu-pad group"> <div id="grid-wrapper" class="post-list group"> <div class="post-row"> <article id="post-1460" class="group grid-item post-1460 post type-post status-publish format-standard has-post-thumbnail hentry category-corporate category-tax tag-cta tag-fincen"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/the-corporate-transparency-act-deadline-approaching/"> <img width="450" height="225" src="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1526700317_450x225.jpg?resize=450%2C225&ssl=1" class="attachment-thumb-medium size-thumb-medium wp-post-image" alt="" decoding="async" fetchpriority="high" srcset="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1526700317_450x225.jpg?w=450&ssl=1 450w, https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1526700317_450x225.jpg?resize=300%2C150&ssl=1 300w" sizes="(max-width: 450px) 100vw, 450px" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a> / <a href="https://www.crossbordercounselor.com/category/tax/" rel="category tag">Tax</a></p> <p class="post-date"> <time class="published updated" datetime="2024-09-30 14:37:48">September 30, 2024</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/the-corporate-transparency-act-deadline-approaching/" rel="bookmark" title="Permalink to The Corporate Transparency Act: Deadline Approaching">The Corporate Transparency Act: Deadline Approaching</a> </h2> <div class="entry excerpt entry-summary"> <p>This is a reminder that the deadline to file initial Beneficial Ownership Information Reports with FinCEN is January 1, 2025 for all non-exempt entities formed or registered to do business in the United States prior to December 31, 2023. The deadline is within 90 days of formation for all non-exempt entities formed or registered in 2024 (and within 30 days of formation for all non-exempt entities formed or registered on or after January 1, 2025). In January, we published this summary of the Corporate Transparency Act, in addition to our long form update on the CTA. Our attorneys are ready to assist with any questions you may have.</p> </div> </div> </article> <article id="post-1408" class="group grid-item post-1408 post type-post status-publish format-standard has-post-thumbnail hentry category-corporate category-sec-rulemaking tag-investment-company-act tag-shell-companies tag-spac"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/canadian-cpcs-spacs-and-shells-should-be-careful-to-avoid-u-s-investment-company-status/"> <img width="520" height="245" src="https://i0.wp.com/www.crossbordercounselor.com/files/2021/04/shutterstock_191737973.jpg?resize=520%2C245&ssl=1" class="attachment-thumb-medium size-thumb-medium wp-post-image" alt="" decoding="async" srcset="https://i0.wp.com/www.crossbordercounselor.com/files/2021/04/shutterstock_191737973.jpg?resize=520%2C245&ssl=1 520w, https://i0.wp.com/www.crossbordercounselor.com/files/2021/04/shutterstock_191737973.jpg?resize=720%2C340&ssl=1 720w, https://i0.wp.com/www.crossbordercounselor.com/files/2021/04/shutterstock_191737973.jpg?zoom=2&resize=520%2C245&ssl=1 1040w, https://i0.wp.com/www.crossbordercounselor.com/files/2021/04/shutterstock_191737973.jpg?zoom=3&resize=520%2C245&ssl=1 1560w" sizes="(max-width: 520px) 100vw, 520px" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a> / <a href="https://www.crossbordercounselor.com/category/sec-rulemaking/" rel="category tag">SEC Rulemaking</a></p> <p class="post-date"> <time class="published updated" datetime="2024-02-07 14:40:01">February 7, 2024</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/canadian-cpcs-spacs-and-shells-should-be-careful-to-avoid-u-s-investment-company-status/" rel="bookmark" title="Permalink to Canadian CPCs, SPACs, and Shells Should Be Careful to Avoid U.S. Investment Company Status">Canadian CPCs, SPACs, and Shells Should Be Careful to Avoid U.S. Investment Company Status</a> </h2> <div class="entry excerpt entry-summary"> <p>On January 24, 2024, the SEC issued new guidance on when a special purpose acquisition company (SPAC) may run afoul of the U.S. Investment Company Act (the Act). While this guidance was directed at SPACs that register or file reports with the SEC, it is also instructive for other types of shell companies, including Canadian capital pool companies, SPACs, and similar shell companies that do not file reports with the SEC. Why Care About the U.S. Investment Company Act? If a Canadian issuer is deemed to be an investment company that has failed to register under the Act, it is prohibited from engaging in any business in the U.S. or offering or selling...</p> </div> </div> </article> </div><div class="post-row"> <article id="post-1402" class="group grid-item post-1402 post type-post status-publish format-standard has-post-thumbnail hentry category-corporate category-tax tag-cta tag-fincen tag-u-s-treasury"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/the-corporate-transparency-act-are-you-ready/"> <img width="450" height="225" src="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1526700317_450x225.jpg?resize=450%2C225&ssl=1" class="attachment-thumb-medium size-thumb-medium wp-post-image" alt="" decoding="async" srcset="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1526700317_450x225.jpg?w=450&ssl=1 450w, https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1526700317_450x225.jpg?resize=300%2C150&ssl=1 300w" sizes="(max-width: 450px) 100vw, 450px" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a> / <a href="https://www.crossbordercounselor.com/category/tax/" rel="category tag">Tax</a></p> <p class="post-date"> <time class="published updated" datetime="2024-01-30 14:41:43">January 30, 2024</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/the-corporate-transparency-act-are-you-ready/" rel="bookmark" title="Permalink to The Corporate Transparency Act: Are You Ready?">The Corporate Transparency Act: Are You Ready?</a> </h2> <div class="entry excerpt entry-summary"> <p>On January 1, 2024, new direct reporting requirements to the Financial Crimes Enforcement Network (“FinCEN”), a bureau of the United States Department of the Treasury, became effective – known as the Corporate Transparency Act (the “CTA”). Who must file? The CTA, and the regulations promulgated thereunder, apply to corporations, limited liability companies, limited partnerships and similar legal entities either formed in the United States (a “Domestic Reporting Company”) or formed outside the United States but registered to do business in the United States (a “Foreign Reporting Company”). Such entities must identify their natural person beneficial owners and “company applicants” (i.e. the person(s) responsible for the formation or registration of the entity), and disclose...</p> </div> </div> </article> <article id="post-1476" class="group grid-item post-1476 post type-post status-publish format-standard has-post-thumbnail hentry category-corporate category-securities tag-appeal tag-cta tag-fincen tag-preliminary-injunction"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/corporate-transparency-act-enforcement-continues-to-be-halted-pending-further-court-developments/"> <img width="450" height="225" src="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_407851963_450x225.jpg?resize=450%2C225&ssl=1" class="attachment-thumb-medium size-thumb-medium wp-post-image" alt="" decoding="async" loading="lazy" srcset="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_407851963_450x225.jpg?w=450&ssl=1 450w, https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_407851963_450x225.jpg?resize=300%2C150&ssl=1 300w" sizes="(max-width: 450px) 100vw, 450px" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a> / <a href="https://www.crossbordercounselor.com/category/securities/" rel="category tag">Securities</a></p> <p class="post-date"> <time class="published updated" datetime="2024-01-01 15:26:39">January 1, 2024</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/corporate-transparency-act-enforcement-continues-to-be-halted-pending-further-court-developments/" rel="bookmark" title="Permalink to Corporate Transparency Act: Enforcement Continues to be Halted Pending Further Court Developments">Corporate Transparency Act: Enforcement Continues to be Halted Pending Further Court Developments</a> </h2> <div class="entry excerpt entry-summary"> <p>As noted in our post of December 18, Canadian companies with U.S. subsidiaries have been gearing up all year to file beneficial ownership reports with FinCEN pursuant to the Corporate Transparency Act, in advance of a January 1, 2025 deadline for entities that were formed prior to 2024. Many have already completed their analysis and either determined that they qualify for an exemption or filed their initial beneficial ownership reports. On December 3, 2024, the U.S. District Court for the Eastern District of Texas issued a nationwide preliminary injunction against enforcement of the January 1, 2025 deadline. On December 23, 2024, the motions panel of the United States Court of Appeals for the...</p> </div> </div> </article> </div><div class="post-row"> <article id="post-1372" class="group grid-item post-1372 post type-post status-publish format-standard has-post-thumbnail hentry category-corporate category-sec-rulemaking tag-clawback tag-compensation-policies tag-listed-securities tag-securities-exchange"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/canadian-companies-listed-on-the-nyse-nyse-american-or-nasdaq-must-adopt-updated-clawback-policies-by-december-1-2023/"> <img width="450" height="225" src="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1526700317_450x225.jpg?resize=450%2C225&ssl=1" class="attachment-thumb-medium size-thumb-medium wp-post-image" alt="" decoding="async" loading="lazy" srcset="https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1526700317_450x225.jpg?w=450&ssl=1 450w, https://i0.wp.com/www.crossbordercounselor.com/files/2021/03/shutterstock_1526700317_450x225.jpg?resize=300%2C150&ssl=1 300w" sizes="(max-width: 450px) 100vw, 450px" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a> / <a href="https://www.crossbordercounselor.com/category/sec-rulemaking/" rel="category tag">SEC Rulemaking</a></p> <p class="post-date"> <time class="published updated" datetime="2023-06-20 07:44:59">June 20, 2023</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/canadian-companies-listed-on-the-nyse-nyse-american-or-nasdaq-must-adopt-updated-clawback-policies-by-december-1-2023/" rel="bookmark" title="Permalink to Canadian Companies Listed on the NYSE, NYSE American, or Nasdaq Must Adopt Updated Clawback Policies by December 1, 2023">Canadian Companies Listed on the NYSE, NYSE American, or Nasdaq Must Adopt Updated Clawback Policies by December 1, 2023</a> </h2> <div class="entry excerpt entry-summary"> <p>As discussed in our Governance & Compliance Insider blog and a recent Dorsey eUpdate, all companies with securities listed on NYSE, NYSE American, or Nasdaq will be required to adopt and comply with updated clawback policies governing the recovery of erroneously awarded compensation by December 1, 2023, pursuant to rules proposed by each stock exchange and approved by the SEC under Section 954 of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The new clawback requirements will apply to substantially all listed companies, including foreign private issuers and Canadian MJDS filers.</p> </div> </div> </article> <article id="post-1040" class="group grid-item post-1040 post type-post status-publish format-standard hentry category-corporate category-tax tag-coronavirus tag-covid-19 tag-covid19 tag-ein tag-ein-application-delay tag-ein-application-process tag-employer-identification-number tag-form-ss-4 tag-internal-revenue-service tag-irs tag-u-s-responsible-party"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/covid-19-delays-ein-process-for-canadian-applicants/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a> / <a href="https://www.crossbordercounselor.com/category/tax/" rel="category tag">Tax</a></p> <p class="post-date"> <time class="published updated" datetime="2020-05-19 12:44:03">May 19, 2020</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/covid-19-delays-ein-process-for-canadian-applicants/" rel="bookmark" title="Permalink to COVID-19 Delays EIN Process for Canadian Applicants">COVID-19 Delays EIN Process for Canadian Applicants</a> </h2> <div class="entry excerpt entry-summary"> <p>Current closures at the Internal Revenue Service (“IRS”) have caused significant delays in obtaining an Employer Identification Number (“EIN”) for some U.S. businesses formed by Canadians, including new U.S. subsidiaries formed by Canadian companies. An EIN is a nine-digit number that the IRS assigns to businesses, which is necessary for many essential tasks, including making U.S. federal tax filings, hiring employees, or opening and maintaining a U.S. bank account. Applicants with a “U.S. Responsible Party” (i.e., a CEO, CFO, or President with a U.S. Social Security Number or Individual Taxpayer Identification Number) are generally able to obtain an EIN through the IRS’ online application portal, which remains open. Most applicants lacking a U.S....</p> </div> </div> </article> </div><div class="post-row"> <article id="post-892" class="group grid-item post-892 post type-post status-publish format-standard hentry category-corporate category-securities tag-approved-sponsor tag-change-of-control-notification tag-disclosure-obligations tag-dorsey-whitney-llp tag-international-companies tag-otc-markets-group tag-otcqx tag-otcqx-applications tag-otcqx-eligibility tag-otcqx-sponsor tag-qualified-foreign-exchange tag-regulation-a-reporting-company tag-tsx"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/otcqx-proposed-rule-changes/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a> / <a href="https://www.crossbordercounselor.com/category/securities/" rel="category tag">Securities</a></p> <p class="post-date"> <time class="published updated" datetime="2019-11-19 11:10:16">November 19, 2019</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/otcqx-proposed-rule-changes/" rel="bookmark" title="Permalink to OTCQX Proposed Rule Changes">OTCQX Proposed Rule Changes</a> </h2> <div class="entry excerpt entry-summary"> <p>The OTC Markets Group published this week proposed amendments to the OTCQX Rules for U.S. Companies, U.S. Banks and International Companies. The rules will become effective on December 12, 2019; comments will be accepted until December 11, 2019. To qualify for the OTCQX, International Companies must, among other qualifications, have a class of securities traded on a Qualified Foreign Exchange (includes the Toronto Stock Exchange, the TSX Venture Exchange and the Canadian Securities Exchange), be an SEC Reporting Company or be a Regulation A Reporting Company. The proposed rules contain several amendments for International Companies, which will be the focus of this update. First, if an International Company applying to trade on the...</p> </div> </div> </article> <article id="post-852" class="group grid-item post-852 post type-post status-publish format-standard hentry category-cannabis category-corporate tag-cannabis-business-formation tag-delaware-corporation tag-delaware-secretary-of-state tag-dgcl-section-101b tag-state-of-incorporation"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/delaware-takes-action-against-formation-of-cannabis-companies/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/cannabis/" rel="category tag">Cannabis</a> / <a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a></p> <p class="post-date"> <time class="published updated" datetime="2019-10-15 09:00:00">October 15, 2019</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/delaware-takes-action-against-formation-of-cannabis-companies/" rel="bookmark" title="Permalink to Delaware Takes Action Against Formation of Cannabis Companies">Delaware Takes Action Against Formation of Cannabis Companies</a> </h2> <div class="entry excerpt entry-summary"> <p>As reported earlier today on our Cannabis blog, the Delaware Secretary of State’s office is now threatening to prevent the formation of companies that it identifies as having the purpose of being involved in the cannabis industry. For more information, see dorseycann.com/delaware-takes-action-against-formation-of-cannabis-companies/.</p> </div> </div> </article> </div><div class="post-row"> <article id="post-794" class="group grid-item post-794 post type-post status-publish format-standard hentry category-corporate category-securities tag-edgarized-html-document tag-foreign-private-issuer tag-inline-xbrl tag-sec tag-xbrl"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/inline-xbrl-for-foreign-private-issuers-new-sec-guidance/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a> / <a href="https://www.crossbordercounselor.com/category/securities/" rel="category tag">Securities</a></p> <p class="post-date"> <time class="published updated" datetime="2019-08-21 11:56:16">August 21, 2019</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/inline-xbrl-for-foreign-private-issuers-new-sec-guidance/" rel="bookmark" title="Permalink to Inline XBRL for Foreign Private Issuers – New SEC Guidance">Inline XBRL for Foreign Private Issuers – New SEC Guidance</a> </h2> <div class="entry excerpt entry-summary"> <p>Yesterday, the SEC published guidance regarding Inline XBRL. The SEC adopted rules for Inline XBRL in June 2018. For those of you whose first question is “what is Inline XBRL?”, Inline XBRL allows the XBRL data to be embedded directly into an “EDGARized” HTML document. This eliminates the need to prepare a separate XBRL exhibit. The goal of Inline XBRL was to simplify the XBRL process for issuers and to improve the usability of XBRL data for investors. As a reminder, foreign private issuers will be required to comply with Inline XBRL at the following times: Basis of Accounting Filer Status Fiscal Periods Ending On or After: U.S. GAAP Large accelerated filers June...</p> </div> </div> </article> <article id="post-770" class="group grid-item post-770 post type-post status-publish format-standard hentry category-capital-markets category-corporate category-securities tag-accelerated-filer tag-auditor-attestation tag-canadian-issuer tag-icfr tag-independent-auditor tag-sec tag-section-404 tag-sox-404 tag-src tag-u-s-stock-exchanges"> <div class="post-inner post-hover"> <div class="post-thumbnail"> <a href="https://www.crossbordercounselor.com/sec-proposes-to-greatly-expand-exemption-from-sox-404-auditor-attestation-requirement/"> <img src="https://www.crossbordercounselor.com/files/2020/08/article_book.jpg" /> </a> </div> <div class="post-meta group"> <p class="post-category"><a href="https://www.crossbordercounselor.com/category/capital-markets/" rel="category tag">Capital Markets</a> / <a href="https://www.crossbordercounselor.com/category/corporate/" rel="category tag">Corporate</a> / <a href="https://www.crossbordercounselor.com/category/securities/" rel="category tag">Securities</a></p> <p class="post-date"> <time class="published updated" datetime="2019-05-14 18:24:16">May 14, 2019</time> </p> </div> <h2 class="post-title entry-title"> <a href="https://www.crossbordercounselor.com/sec-proposes-to-greatly-expand-exemption-from-sox-404-auditor-attestation-requirement/" rel="bookmark" title="Permalink to SEC Proposes to Greatly Expand Exemption from SOX 404 Auditor Attestation Requirement">SEC Proposes to Greatly Expand Exemption from SOX 404 Auditor Attestation Requirement</a> </h2> <div class="entry excerpt entry-summary"> <p>The SEC has proposed revisions to the definition of an “accelerated filer” that would exempt most companies that have both a public float of common equity of less than $700 million and annual revenues of less than $100 million from the requirements of Section 404 of the Sarbanes-Oxley Act (SOX 404). If adopted, these revisions would exempt many Canadian cross-reporting companies from the SOX 404 auditor attestation requirement, thereby reducing the cost of cross-border reporting. The proposal is subject to a 60-day public comment period. Additional information is available in the SEC’s press release regarding the proposed new amendments here: sec.gov/news/press-release/2019-68.</p> </div> </div> </article> </div> </div> <nav class="pagination group"> <div class='wp-pagenavi' role='navigation'> <span class='pages'>Page 1 of 3</span><span aria-current='page' class='current'>1</span><a class="page larger" title="Page 2" href="https://www.crossbordercounselor.com/category/corporate/page/2/">2</a><a class="page larger" title="Page 3" href="https://www.crossbordercounselor.com/category/corporate/page/3/">3</a><a class="nextpostslink" rel="next" aria-label="Next Page" href="https://www.crossbordercounselor.com/category/corporate/page/2/">»</a> </div> </nav> </div> </section> <div class="sidebar s1 collapsed" data-position="right" data-layout="col-2cl" data-sb-id="s1"> <button class="sidebar-toggle" title="Expand Sidebar"><i class="fas sidebar-toggle-arrows"></i></button> <div class="sidebar-content"> <div class="sidebar-top group"> <p>Follow:</p> <ul class="social-links"><li><a rel="nofollow noopener noreferrer" class="social-tooltip" title="Follow us on Rss" aria-label="Follow us on Rss" href="http://crossbordercounselor.com/feed/" target="_blank" style="color:rgba(255,255,255,0.7)"><i class="fas fa-rss"></i></a></li></ul> </div> <div id="text-11" class="widget widget_text"><h3 class="widget-title">About</h3> <div class="textwidget"><p><strong>Cross-Border Counselor</strong> is a collection of articles and timely updates about U.S. law issues of concern to Canadian companies that have assets, do business, raise funds or are listed for trading in the United States, as well as the attorneys, accountants and banks that advise them. Learn more about Dorsey’s Canada cross-border practice group <a class="aboutwidget" title=" Dorsey Canada International" href="https://web.archive.org/web/20200430030426/https://www.dorsey.com/services/canada_intl">here</a>.</p> </div> </div><div id="mc4wp_form_widget-3" class="widget widget_mc4wp_form_widget"><h3 class="widget-title">Subscribe to Blog via Email</h3><script>(function() { window.mc4wp = window.mc4wp || { listeners: [], forms: { on: function(evt, cb) { window.mc4wp.listeners.push( { event : evt, callback: cb } ); } } } })(); </script><form id="mc4wp-form-1" class="mc4wp-form mc4wp-form-85" method="post" data-id="85" data-name="Subscribe to Blog via Email" ><div class="mc4wp-form-fields"><p id="subscribe-email"><input type="email" name="EMAIL" placeholder="Your email address" required="required"> <p id="subscribe-submit"><input type="submit" value="subscribe" /></p></div><label style="display: none !important;">Leave this field empty if you're human: <input type="text" name="_mc4wp_honeypot" value="" tabindex="-1" autocomplete="off" /></label><input type="hidden" name="_mc4wp_timestamp" value="1740837796" /><input type="hidden" name="_mc4wp_form_id" value="85" /><input type="hidden" name="_mc4wp_form_element_id" value="mc4wp-form-1" /><div class="mc4wp-response"></div></form></div><div id="categories-5" class="widget widget_categories"><h3 class="widget-title">Categories</h3> <ul> <li class="cat-item cat-item-30427"><a href="https://www.crossbordercounselor.com/category/benefits/">Benefits</a> </li> <li class="cat-item cat-item-80677"><a href="https://www.crossbordercounselor.com/category/cannabis/">Cannabis</a> </li> <li class="cat-item cat-item-63546"><a href="https://www.crossbordercounselor.com/category/capital-markets/">Capital Markets</a> </li> <li class="cat-item cat-item-14278 current-cat"><a aria-current="page" href="https://www.crossbordercounselor.com/category/corporate/">Corporate</a> </li> <li class="cat-item cat-item-138"><a href="https://www.crossbordercounselor.com/category/employment/">Employment</a> </li> <li class="cat-item cat-item-1"><a href="https://www.crossbordercounselor.com/category/uncategorized/">General</a> </li> <li class="cat-item cat-item-127"><a href="https://www.crossbordercounselor.com/category/intellectual-property/">Intellectual Property</a> </li> <li class="cat-item cat-item-82208"><a href="https://www.crossbordercounselor.com/category/international-trade/">International Trade</a> </li> <li class="cat-item cat-item-4411"><a href="https://www.crossbordercounselor.com/category/litigation/">Litigation</a> </li> <li class="cat-item cat-item-147"><a href="https://www.crossbordercounselor.com/category/ma/">M&A</a> </li> <li class="cat-item cat-item-4259"><a href="https://www.crossbordercounselor.com/category/resources/">Natural Resources</a> </li> <li class="cat-item cat-item-43312"><a href="https://www.crossbordercounselor.com/category/sec-rulemaking/">SEC Rulemaking</a> </li> <li class="cat-item cat-item-13464"><a href="https://www.crossbordercounselor.com/category/securities/">Securities</a> </li> <li class="cat-item cat-item-142"><a href="https://www.crossbordercounselor.com/category/tax/">Tax</a> </li> </ul> </div><div id="author_avatars-8" class="widget widget_author_avatars"><h3 class="widget-title">Managing Editors</h3><div class="author-list"><div class="user with-name name-group-0-c name-group-1-l name-group-last-d user-1544 with-biography bio-length-80" style=""><a href="https://www.crossbordercounselor.com/author/christopherdoerksen/" title="Christopher L. Doerksen"><span class="avatar"><img src='https://crossbordercounselor.com/files/2017/02/Christopher-L.-Doerksen_avatar.png' srcset='https://crossbordercounselor.com/files/2017/02/Christopher-L.-Doerksen_avatar.png 2x' class='avatar avatar-84 photo' height='84' width='84' loading='lazy' decoding='async' alt="avatar for Christopher L. Doerksen" style="" /></span><span class="name"><strong>Christopher L. Doerksen</strong></span></a><div class="biography"><p>Chris helps clients raise money by selling equity and debt, buy and ...</p></div></div><div class="user with-name name-group-0-j name-group-last-g user-1563 with-biography bio-length-80" style=""><a href="https://www.crossbordercounselor.com/author/jamesguttman/" title="James Guttman"><span class="avatar"><img src='https://crossbordercounselor.com/files/2018/01/James-Guttman_avatar-84x84.png' srcset='https://crossbordercounselor.com/files/2018/01/James-Guttman_avatar.png 2x' class='avatar avatar-84 photo' height='84' width='84' loading='lazy' decoding='async' alt="avatar for James Guttman" style="" /></span><span class="name"><strong>James Guttman</strong></span></a><div class="biography"><p>James advises publicly-traded companies and closely-held companies ...</p></div></div></div></div><div id="author_avatars-9" class="widget widget_author_avatars"><h3 class="widget-title">Contributing Authors</h3><div class="author-list"><div class="user with-name name-group-0-a name-group-last-g name-group-0-a name-group-last-g user-1380 with-biography bio-length-80" style=""><a href="https://www.crossbordercounselor.com/author/aarongoldstein/" title="Aaron Goldstein"><span class="avatar"><img src='https://quirkyemploymentquestions.com/files/2015/11/Aaron-Goldstein_avatar.png' srcset='https://quirkyemploymentquestions.com/files/2015/11/Aaron-Goldstein_avatar.png 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async' alt="avatar for Aaron Goldstein" style="" /></span><span class="name"><strong>Aaron Goldstein</strong></span></a><div class="biography"><p>Aaron is a Partner in Dorsey’s Labor & Employment group, where he brin...</p></div></div><div class="user with-name name-group-0-k name-group-1-r name-group-last-f name-group-0-k name-group-1-r name-group-last-f user-1547 with-biography bio-length-80" style=""><a href="https://www.crossbordercounselor.com/author/kendallfisher/" title="Kendall R. Fisher"><span class="avatar"><img src='https://crossbordercounselor.com/files/2017/02/Kendall-R.-Fisher_avatar.png' srcset='https://crossbordercounselor.com/files/2017/02/Kendall-R.-Fisher_avatar.png 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async' alt="avatar for Kendall R. Fisher" style="" /></span><span class="name"><strong>Kendall R. Fisher</strong></span></a><div class="biography"><p>Kendall’s practice focuses on U.S. federal tax issues related to dome...</p></div></div><div class="user with-name name-group-0-m name-group-last-l name-group-0-m name-group-last-l user-1909 with-biography bio-length-80" style=""><a href="https://www.crossbordercounselor.com/author/marinalyons/" title="Marina Lyons"><span class="avatar"><img src='https://www.crossbordercounselor.com/files/2024/02/marina-lyons_avatar-70x70.png' srcset='https://www.crossbordercounselor.com/files/2024/02/marina-lyons_avatar-140x140.png 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async' alt="avatar for Marina Lyons" style="" /></span><span class="name"><strong>Marina Lyons</strong></span></a><div class="biography"><p>Marina is a Partner in Dorsey’s Labor & Employment group. Ha...</p></div></div><div class="user with-name name-group-0-j name-group-last-s name-group-0-j name-group-last-s user-1950 with-biography bio-length-80" style=""><a href="https://www.crossbordercounselor.com/author/jennasteiner/" title="Jenna Steiner"><span class="avatar"><img src='https://www.crossbordercounselor.com/files/2024/02/jenna-steiner_avatar_1-70x70.png' srcset='https://www.crossbordercounselor.com/files/2024/02/jenna-steiner_avatar_1-140x140.png 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async' alt="avatar for Jenna Steiner" style="" /></span><span class="name"><strong>Jenna Steiner</strong></span></a><div class="biography"><p>Jenna assists employers in drafting, implementing, and administe...</p></div></div><div class="user with-name name-group-0-l name-group-last-w name-group-0-l name-group-last-w user-1829 with-biography bio-length-80" style=""><a href="https://www.crossbordercounselor.com/author/lward/" title="Larry Ward"><span class="avatar"><img src='https://crossbordercounselor.com/files/2020/02/lward_avatar-70x70.png' srcset='https://crossbordercounselor.com/files/2020/02/lward_avatar-140x140.png 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async' alt="avatar for Larry Ward" style="" /></span><span class="name"><strong>Larry Ward</strong></span></a><div class="biography"><p>As an international business attorney, Larry helps clients navigate com...</p></div></div></div></div><div id="text-12" class="widget widget_text"><h3 class="widget-title">Disclaimer</h3> <div class="textwidget"><p>LEGAL NOTICE AND DISCLAIMER.<br /> By accessing the Cross-Border Counselor blog, you are requesting information. The information you are requesting is not legal advice, advertising or solicitation. Transmission and receipt of the materials on the blog do not constitute legal advice, establish an attorney-client relationship, or create any duty of Dorsey to any reader. An attorney-client relationship with Dorsey may be established only by an engagement letter signed by a Dorsey lawyer. Information sent to Dorsey by persons who are not clients of the firm is not subject to any duty of confidentiality on the part of the firm.</p> <p>The information on the blog may be changed without notice and is not guaranteed to be complete, correct or up-to-date, and may not reflect the most current legal developments. The opinions expressed on the blog are the opinions of the authors only and not those of Dorsey.</p> <p>ATTORNEY ADVERTISING.<br /> Some of the content on this blog is considered Attorney Advertising under the applicable rules of certain states. Results depend on a number of factors unique to each matter. Prior results do not guarantee a similar outcome.</p> <p>PRIVACY POLICY STATEMENT<br /> The privacy policy statement is set out at <a href="https://www.dorsey.com/footer/data-privacy">Data Privacy | Dorsey</a>.</p> </div> </div> </div> </div> </div> </div> </div> </div> <footer id="footer"> <section class="container" id="footer-widgets"> <div class="container-inner"> <div class="hu-pad group"> <div class="footer-widget-1 grid one-half "> <div id="custom_html-3" class="widget_text widget widget_custom_html"><h3 class="widget-title">Dorsey Publications</h3><div class="textwidget custom-html-widget"><a href="https://www.dorsey.com/newsresources"><img data-recalc-dims="1" src="https://i0.wp.com/www.crossbordercounselor.com/files/2020/08/lectern-mics.jpg?ssl=1" alt="lectern mics" /><br/> <p> View All Dorsey Publications </p> </a></div></div><div id="text-5" class="widget widget_text"><h3 class="widget-title">Dorsey Publications</h3> <div class="textwidget"><a href="https://www.dorsey.com/newsresources" title="View All Dorsey Publications"><img data-recalc-dims="1" src="https://i0.wp.com/www.dorsey.com/~/media/images/resource-types/media-mentions/rf_dsw_istock_000013242916xlarge%281%29.jpg?ssl=1" /></a><p><a href="https://www.dorsey.com/newsresources" title="View All Dorsey Publications">View All Dorsey Publications</a></p></div> </div> </div> <div class="footer-widget-2 grid one-half last"> <div id="text-4" class="widget widget_text"><h3 class="widget-title">Dorsey Twitter Feed</h3> <div class="textwidget"><a class="twitter-timeline" href="https://twitter.com/DorseyWhitney" data-widget-id="603596403378659328">Tweets by @DorseyWhitney</a> <script>!function(d,s,id){var js,fjs=d.getElementsByTagName(s)[0],p=/^http:/.test(d.location)?'http':'https';if(!d.getElementById(id)){js=d.createElement(s);js.id=id;js.src=p+"://platform.twitter.com/widgets.js";fjs.parentNode.insertBefore(js,fjs);}}(document,"script","twitter-wjs");</script></div> </div> </div> </div> </div> </section> <nav class="nav-container group" id="nav-footer" data-menu-id="footer-1" data-menu-scrollable="false">  <button class="ham__navbar-toggler-two collapsed" title="Menu" aria-expanded="false"> <span class="ham__navbar-span-wrapper"> <span class="line line-1"></span> <span class="line line-2"></span> <span class="line line-3"></span> </span> </button> <div class="nav-text"></div> <div class="nav-wrap"> <ul id="menu-footer" class="nav container group"><li id="menu-item-36" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-36"><a href="https://www.dorsey.com/footer/terms-of-use">Terms of Service</a></li> </ul> </div> </nav> <section class="container" id="footer-bottom"> <div class="container-inner"> <a id="back-to-top" href="#"><i class="fas fa-angle-up"></i></a> <div class="hu-pad group"> <div class="grid one-half"> <div id="copyright"> <p>Cross-Border Counselor © 2025 Dorsey & Whitney LLC All Rights Reserved</p> </div> </div> <div class="grid one-half last"> <ul class="social-links"><li><a rel="nofollow noopener noreferrer" class="social-tooltip" title="Follow us on Rss" aria-label="Follow us on Rss" href="http://crossbordercounselor.com/feed/" target="_blank" style="color:rgba(255,255,255,0.7)"><i class="fas fa-rss"></i></a></li></ul> </div> </div> </div> </section> </footer> </div> <img alt="Cleantalk Pixel" title="Cleantalk Pixel" id="apbct_pixel" style="display: none;" src="https://moderate9-v4.cleantalk.org/pixel/fe4f734f3783c525b03d0ea7534350e3.gif"><script> document.addEventListener('DOMContentLoaded', function () { setTimeout(function(){ if( document.querySelectorAll('[name^=ct_checkjs]').length > 0 ) { apbct_public_sendAJAX( { action: 'apbct_js_keys__get' }, { callback: apbct_js_keys__set_input_value } ) } },0) }) </script> <script async src="https://www.googletagmanager.com/gtag/js?id=G-KFYX4878SP"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'G-KFYX4878SP'); </script><script>(function() {function maybePrefixUrlField () { const value = this.value.trim() if (value !== '' && value.indexOf('http') !== 0) { this.value = 'http://' + value } } const urlFields = document.querySelectorAll('.mc4wp-form input[type="url"]') for (let j = 0; j < urlFields.length; j++) { urlFields[j].addEventListener('blur', maybePrefixUrlField) } })();</script><link rel='stylesheet' id='whp7212tw-bs4.css-css' href='https://www.crossbordercounselor.com/wp-content/plugins/wp-security-hardening/modules/inc/assets/css/tw-bs4.css' type='text/css' media='all' /> <link rel='stylesheet' id='whp3579font-awesome.min.css-css' href='https://www.crossbordercounselor.com/wp-content/plugins/wp-security-hardening/modules/inc/fa/css/font-awesome.min.css' type='text/css' media='all' /> <link rel='stylesheet' id='whp2776front.css-css' href='https://www.crossbordercounselor.com/wp-content/plugins/wp-security-hardening/modules/css/front.css' type='text/css' media='all' /> <link rel='stylesheet' id='author-avatars-widget-css' href='https://www.crossbordercounselor.com/wp-content/plugins/author-avatars/css/widget.css' type='text/css' media='all' /> <script type="text/javascript" src="https://www.crossbordercounselor.com/wp-includes/js/imgareaselect/jquery.imgareaselect.min.js" id="imgareaselect-js"></script> <script type="text/javascript" id="thickbox-js-extra"> /* <![CDATA[ */ var thickboxL10n = {"next":"Next >","prev":"< Prev","image":"Image","of":"of","close":"Close","noiframes":"This feature requires inline frames. You have iframes disabled or your browser does not support them.","loadingAnimation":"https:\/\/www.crossbordercounselor.com\/wp-includes\/js\/thickbox\/loadingAnimation.gif"}; /* ]]> */ </script> <script type="text/javascript" src="https://www.crossbordercounselor.com/wp-includes/js/thickbox/thickbox.js" id="thickbox-js"></script> <script type="text/javascript" src="https://www.crossbordercounselor.com/wp-includes/js/underscore.min.js" id="underscore-js"></script> <script type="text/javascript" id="hu-front-scripts-js-extra"> /* <![CDATA[ */ var HUParams = {"_disabled":[],"SmoothScroll":{"Enabled":false,"Options":{"touchpadSupport":false}},"centerAllImg":"1","timerOnScrollAllBrowsers":"1","extLinksStyle":"","extLinksTargetExt":"1","extLinksSkipSelectors":{"classes":["btn","button"],"ids":[]},"imgSmartLoadEnabled":"","imgSmartLoadOpts":{"parentSelectors":[".container .content",".post-row",".container .sidebar","#footer","#header-widgets"],"opts":{"excludeImg":[".tc-holder-img"],"fadeIn_options":100,"threshold":0}},"goldenRatio":"1.618","gridGoldenRatioLimit":"350","sbStickyUserSettings":{"desktop":false,"mobile":false},"sidebarOneWidth":"340","sidebarTwoWidth":"260","isWPMobile":"","menuStickyUserSettings":{"desktop":"stick_up","mobile":"stick_up"},"mobileSubmenuExpandOnClick":"","submenuTogglerIcon":"<i class=\"fas fa-angle-down\"><\/i>","isDevMode":"","ajaxUrl":"https:\/\/www.crossbordercounselor.com\/?huajax=1","frontNonce":{"id":"HuFrontNonce","handle":"5f60f74106"},"isWelcomeNoteOn":"","welcomeContent":"","i18n":{"collapsibleExpand":"Expand","collapsibleCollapse":"Collapse"},"deferFontAwesome":"","fontAwesomeUrl":"https:\/\/www.crossbordercounselor.com\/wp-content\/themes\/hueman\/assets\/front\/css\/font-awesome.min.css?3.7.5","mainScriptUrl":"https:\/\/www.crossbordercounselor.com\/wp-content\/themes\/hueman\/assets\/front\/js\/scripts.min.js?3.7.5","flexSliderNeeded":"","flexSliderOptions":{"is_rtl":false,"has_touch_support":true,"is_slideshow":false,"slideshow_speed":5000}}; /* ]]> */ </script> <script type="text/javascript" src="https://www.crossbordercounselor.com/wp-content/themes/hueman/assets/front/js/scripts.min.js" id="hu-front-scripts-js" defer></script> <script type="text/javascript" src="https://stats.wp.com/e-202509.js" id="jetpack-stats-js" data-wp-strategy="defer"></script> <script type="text/javascript" id="jetpack-stats-js-after"> /* <![CDATA[ */ _stq = window._stq || []; _stq.push([ "view", JSON.parse("{\"v\":\"ext\",\"blog\":\"109332445\",\"post\":\"0\",\"tz\":\"-8\",\"srv\":\"www.crossbordercounselor.com\",\"j\":\"1:14.3\"}") ]); _stq.push([ "clickTrackerInit", "109332445", "0" ]); /* ]]> */ </script> <script type="text/javascript" defer src="https://www.crossbordercounselor.com/wp-content/plugins/mailchimp-for-wp/assets/js/forms.js" id="mc4wp-forms-api-js"></script>  </body> </html>