With all eyes on FinCENâs Real Estate Report (RER) rule taking effect December 1, 2025, itâs easy to miss the overlap with BOI reporting under the Corporate Transparency Act.
Hereâs the quick breakdown:
Why it matters:
Foreign buyers using LLCs, trusts, or hybrid structures may be triggering both rulesâoften unknowingly.
Thatâs where we come in.
At Foreign Tax CPA, we support title teams behind the scenes:
BOI report prep for foreign-owned entities
Trust & entity structure reviews
Pre-closing risk flagging in international transactions
We donât just do FIRPTAâwe do foreign.






