Category: Criminal Law

It Lives: Trump Administration Defends Corporate Transparency Act; May Modify its Application

On February 5, 2025, the Trump administration added a new chapter to the saga that has been implementation of the Corporate Transparency Act (CTA), filing a notice of appeal and motion for stay against an Eastern District of Texas injunction in Smith v. United States Department of the Treasury on enforcement of the CTA’s filing deadline.

In its filing, the Treasury Department stated that it would extend the filing deadline for 30 days if the stay is granted, and would use those 30 days to determine if lower-risk categories of entities should be excluded from the reach of the filing requirements. In light of the Supreme Court’s stay of the injunction in Texas Top Cop Shop, Inc., et al. v. Merrick Garland, et al., also from the Eastern District of Texas, it is likely that stay will be granted.

Passed in the first Trump administration but implemented during the Biden presidency, the CTA – an anti-money laundering law designed to combat terrorist financing, seize proceeds of drug trafficking, and root out illicit assets of sanctioned parties and foreign criminals in the United States – has faced legal challenges around the country.

The constitutionality of the CTA was challenged in several cases, with most courts upholding the law, but some issuing either preliminary injunctions or determining that the law is unconstitutional. In addition to the appeals of Texas Top Cop Shop and Smith, both before the Fifth Circuit, appeals are currently pending in the Fourth, Ninth, and Eleventh Circuits.

Although enforcement of the CTA deadline is currently paused, the granting of a stay in Smith, or a ruling by one of the circuits, could reinstate the deadline at any time, triggering the start of the 30-day clock to file. Entities may file now notwithstanding the injunction if they choose to do so, and entities may wish to complete the filing so that they do not need to monitor the situation and to avoid high traffic to the filing website in the event a deadline is reimposed.

Please note that if you file or have already filed and the law is ultimately found unconstitutional or otherwise overturned or rescinded, you will not be under any continuing obligation regarding that filing.

Entities can, of course, choose not to file or to keep filings updated. However, be aware that in addition to the potential need to file on short notice should the preliminary injunction be limited, stayed, or overturned, financial institutions may inquire as to whether the entity has filed a CTA and could require filing as part of the financial institution’s anti-money laundering program.

©2025 Pierce Atwood LLP. All rights reserved.
For more on the CTA, visit the NLR Corporate Business Organizations section

Corporate Transparency Act Recent Update

As previously reported, in early December, the District Court for the Northern District of Texas issued a nationwide injunction against the enforcement of the CTA [1]. The government quickly appealed. Just a few weeks later, on December 23, 2024, the Fifth Circuit Court of Appeals granted the government’s emergency motion to stay the nationwide injunction — effectively lifting the injunction and allowing the enforcement of the CTA to proceed. Given there was a January 1, 2025, deadline for millions of small business owners to file, FinCEN graciously decided to extend the filing deadline to January 13, 2025.

Then, just three days later, on December 26, 2024, in a short, one-page order, a different panel of judges from the same Fifth Circuit Court of Appeals reinstated the injunction, again placing the CTA and its enforcement provisions on hold. The government again quickly responded, petitioning the U.S. Supreme Court to lift the injunction. On January 23, 2025, the Supreme Court did precisely that — granting the government’s motion. The Supreme Court’s order, however, only applied to the injunction issued by the federal judge in Texas. Since a separate nationwide order issued by a different federal judge in Texas [2] was still in place, FinCEN posted a new update to its website one day later, stating:

“Reporting companies are not currently required to file beneficial ownership information with FinCEN despite the Supreme Court’s action in Texas Top Cop Shop. Reporting companies also are not subject to liability if they fail to file this information while the Smith order remains in force. However, reporting companies may continue to voluntarily submit beneficial ownership information reports. [3] “

Opinions vary regarding whether reporting companies should file voluntarily. At the very least, reporting companies should be prepared to file quickly if and when the “red light” turns green once again. In the meantime, we continue to watch for any additional rulings. To stay up to date, please check our website regularly or contact a member of our Corporate Transparency Team for advice.

[1] Texas Top Cop Shop, Inc. v. McHenry

[2] Smith v. U.S. Department of the Treasury

[3] https://www.fincen.gov/boi (last accessed February 3, 2025)

© 2025 Chuhak & Tecson P.C.
For more on the Corporate Transparency Act, visit the NLR Corporate Business Organizations section

SEC Whistleblower Awarded $3 Million for Providing Information, Identifying Witnesses

On January 13, the U.S. Securities and Exchange Commission (SEC) issued a $3 million whistleblower award to an anonymous individual who voluntarily provided the Commission with original information which led to a successful enforcement action.

According to the award order, the whistleblower “provided information that helped streamline the Covered Action investigation and assisted the Commission staff in drafting document requests, participated in multiple interviews with Commission staff, and identified key witnesses.”

Through the SEC Whistleblower Program, qualified whistleblowers are eligible to receive awards of 10-30% of the sanctions collected in an SEC enforcement action aided by their disclosure. The SEC weighs a number of factors in determining the exact percentage to award whistleblowers, including the significance of the information, the degree of further assistance, culpability and any unreasonable delay in reporting.

As part of the program’s strong confidentiality protections, the SEC does not release any potentially identifying information about award recipients, including details about the enforcement action aided by their disclosure.

Established in 2010 with the passage of the Dodd-Frank Act, the SEC Whistleblower Program has now awarded a total of more than $2.2 billion to 444 individuals.

In FY 2024, the SEC Whistleblower Program received a record 24,980 whistleblower tips and awarded over $255 million, the third highest annual amount. According to SEC Office of the Whistleblower’s annual report, the most common fraud areas reported by whistleblowers in FY 2024 were Manipulation (37%), Offering Fraud (21%), Initial Coin Offerings and Crypto Asset Securities (8%), and Corporate Disclosures and Financials (8%).

Whistleblowers looking to blow the whistle on securities fraud may do so anonymously, but must be represented by a whistleblower attorney.

“Whistleblowers play a valuable role in helping to protect the U.S. financial markets by bringing the Commission information about potential securities law violations,” Creola Kelly, Chief of the SEC Office of the Whistleblower, said in the office’s 2024 annual report.

Geoff Schweller also contributed to this article.

Copyright Kohn, Kohn & Colapinto, LLP 2025. All Rights Reserved.
For more on SEC Whistleblower News, visit the NLR Securities SEC and Criminal Law Business Crimes sections.

Business Immigration in 2025: Signals from Recent Executive Orders

Immediately after assuming office on Jan. 20, 2025, President Donald Trump began issuing numerous executive orders. While they may not immediately impact business immigration, many of them presage changes in the business immigration landscape. The following is an analysis of several of these executive orders from that perspective:

  • Protecting the United States from Foreign Terrorists and Other National Security and Public Safety Threats. This executive order largely reiterates Trump’s Proclamation 9645, Enhancing Vetting Capabilities and Processes for Detecting Attempted Entry Into the United States by Terrorists or Other Public-Safety Threats, an executive order from his previous term. It tasks various government agencies with reviewing all visa programs to prevent foreign nation-states or other hostile actors from hurting the United States. This order will most likely result in an increase in scrutiny of visa applications and an increase in processing times across the board for all business immigration. We can expect an increase in the number of visa applications subject to administrative processing. These effects may discourage business immigration as business realities clash with system slowdowns.
  • America First Trade Policy. This executive order largely reiterates Trump’s Executive Order 13788, Buy American and Hire American (BAHA), from his previous term. The U.S. Trade Representative has been directed to review the implementation of trade agreements to ensure they favor domestic workers and manufacturers, consistent with the principles of that prior executive order. This may lead to a tightening of the labor market, as companies could be discouraged from hiring available foreign national candidates for positions. This could lead to an immigrant brain-drain as highly skilled immigrants trained at U.S. universities and institutions potentially immigrate to countries such as Canada. The USTR’s review may also affect treaty-based visas, such as the TN, E-1, E-2, and H-1B1 visas. Trump also issued America First Policy Directive to the Secretary of State, which may result in increased scrutiny of employment-based visa applications, as BAHA did under Trump’s previous term.
  • Guaranteeing the States Protection Against Invasion. This executive order characterizes migration at the southern border as an “invasion” and imposes vetting requirements on those immigrating to the United States. The likely impact is to create enhanced medical and security requirements for immigrants entering the U.S. While this executive order is drafted with the southern border in focus, Customs and Border Protection and the Department of Homeland Security will likely impose additional restrictions on business immigration as well, potentially creating travel disruptions due to inconsistent experiences at points of entry.
  • Designating Cartels and Other Organizations as Foreign Terrorist Organizations and Specially Designated Global Terrorists. The designation of criminal organizations in the United States and Central America may portend a crackdown on and enhanced vetting of immigrants, including business immigrants, from areas where these organizations operate. This could cause slowdowns in business immigration across the southern border with Mexico.
  • Protecting the American People Against Invasion. This executive order expands expedited removal and revokes humanitarian parole programs created by the prior administration. Individuals who have secured status under those programs will be unable to renew work permits. It may also result in the return of “public charge” policies, which previously resulted in a slowdown for business immigrants seeking lawful permanent residency status. Furthermore, increased scrutiny and interior enforcement may lead businesses to forego hiring immigrant workers.
  • Protecting the Meaning and Value of American Citizenship. This executive order seeks to re-interpret the Constitution’s guarantee of citizenship for those born within the United States territory and who are subject to the jurisdiction of the United States. Notably, this executive order attempts to remove the grant of citizenship to certain business immigrants’ children born in the United States. Lawsuits have been filed challenging the impact of this executive order. This action may lead to increased difficulties for companies in recruiting and retaining foreign workers.

Conclusion

While these orders do not have an immediate impact on business immigration, they will likely cause an increase in administrative costs for companies with foreign workers and create retention challenges for companies. This may lead to an immigrant brain-drain, as highly skilled professionals, some of whom have been trained and educated in the United States, potentially seek to leave the country.

©2025 Greenberg Traurig, LLP. All rights reserved.
For more on Business Immigration, visit the NLR Immigration section

DOJ Announces Modest Increase in FCA Recoveries, Fueled Largely by Whistleblower Lawsuits

The Department of Justice (“DOJ”) recently announced a modest increase in monetary recoveries for 2024 from investigations and lawsuits under the False Claims Act (“FCA”), which is the Government’s primary tool for combating fraud, waste, and abuse. In fiscal year 2024, the DOJ recovered over $2.9 billion from FCA settlements and judgments, marking a 5% increase over 2023’s total and the highest amount in three years. Recoveries were fueled largely by qui tam lawsuits previously filed by whistleblowers, which contributed to $2.4 billion of the $2.9 billion recovered. The number of qui tams filed last year was also the highest ever in a single year at 979 cases. While health care fraud continues to be the primary source of enforcement activity, the rise in lawsuits stemmed from non-health care related cases. This underscores the Government’s and private citizens’ intensified enforcement efforts through FCA investigations and litigation in both the health care sector and beyond.

FCA Recoveries by the Numbers

While the nearly $3 billion recovered last year resulted from a record-breaking number of 566 settlements and judgments, last year’s haul remains well below peak year recoveries, such as 2014’s $6.2 billion and 2021’s $5.7 billion. The following chart illustrates the FCA recoveries by fiscal year, showcasing monetary trends over the past decade.

Key Enforcement Areas

In announcing 2024’s recoveries, the Government highlighted several key enforcement areas, such as:

  • The opioid epidemic. The Government continues to pursue health care industry participants that allegedly contributed to the opioid crisis, focusing primarily on schemes to market opioids and schemes to prescribe or dispense medically unnecessary or illegitimate opioid prescriptions.
  • Medicare Advantage Program (Medicare Part C). As the Medicare Advantage Program is the largest component of Medicare in terms of reimbursement and beneficiaries impacted, the Government stressed this remains a critical area of importance for FCA enforcement.
  • COVID-19 related fraud. Given the historic levels of government funding provided as a result of the COVID-19 pandemic, the Government also continues to pursue cases involving improper payment under the Paycheck Protection Program as well as false claims for COVID-19 testing and treatment. Close to half of 2024’s settlements and judgments resolved allegations related to COVID-19.
  • Anti-Kickback Statute and Stark Law violations. Cases premised on alleged violations of the AKS and Stark Law remain a driving force in FCA litigation for health care providers. In the last several years, there seems to be renewed interest in Stark Law enforcement, in particular.
  • Medically unnecessary services. The provision of medically unnecessary health care services also remains a widely-used theory of FCA liability, despite this being a historically challenging enforcement area often involving disputes over subjective clinical decisions.
© Polsinelli PC, Polsinelli LLP in California
For more on the DOJ, visit the NLR Criminal Law Business Crimes section

Fifth Circuit Court of Appeals Vacates Its Own Stay Rendering the Corporate Transparency Act Unenforceable . . . Again

On December 26, 2024, in Texas Top Cop Shop, Inc. v. Garland, No. 24-40792, 2024 WL 5224138 (5th Cir. Dec. 26, 2024), a merits panel of the United States Court of Appeals for the Fifth Circuit issued an order vacating the Court’s own stay of the preliminary injunction enjoining enforcement of the Corporate Transparency Act (“CTA”), that was originally entered by the United States District Court for the Eastern District of Texas on December 3, 2024, No. 4:24-CV-478, 2024 WL 5049220 (E.D. Tex. Dec 5, 2024).

A Timeline of Events:

  • December 3, 2024 – The District Court orders a nationwide preliminary injunction on enforcement of the CTA.
  • December 5, 2024 – The Government appeals the District Court’s ruling to the Fifth Circuit.
  • December 6, 2024 – The U.S. Treasury Department’s Financial Crimes Enforcement Network (“FinCEN”) issues a statement making filing of beneficial ownership information reports (“BOIRs”) voluntary.
  • December 23, 2024 – A motions panel of the Fifth Circuit grants the Government’s emergency motion for a stay pending appeal and FinCEN issues a statement requiring filing of BOIRs again with extended deadlines.
  • December 26, 2024 – A merits panel of the Fifth Circuit vacates its own stay, thereby enjoining enforcement of the CTA.
  • December 27, 2024 – FinCEN issues a statement again making filing of BOIRs voluntary.
  • December 31, 2024 – FinCEN files an application for a stay of the December 3, 2024 injunction with the Supreme Court of the United States.

This most recent order from the Fifth Circuit has effectively paused the requirement to file BOIRs under the CTA once again. In its most recent statement, FinCEN confirmed that “[i]n light of a recent federal court order, reporting companies are not currently required to file beneficial ownership information with FinCEN and are not subject to liability if they fail to do so while the order remains in force. However, reporting companies may continue to voluntarily submit beneficial ownership information reports.”

Although reporting requirements are not currently being enforced, we note that this litigation is ongoing, and if the Supreme Court decides to grant FinCEN’s December 31, 2024 application, reporting companies could once again be required to file. Given the high degree of unpredictability, reporting companies and others affected by the CTA should continue to monitor the situation closely and be prepared to file BOIRs with FinCEN in the event that enforcement is again resumed. If enforcement is resumed, the current reporting deadline for most reporting companies will be January 13, 2025, and while FinCEN may again adjust deadlines, this outcome is not assured.

For more information on the CTA and reporting requirements generally, please reference the linked Client Alert, dated November 24, 2024.

Copyright © 2024, Sheppard Mullin Richter & Hampton LLP.
For more on the CTA, visit the NLR Financial Institutions Banking section

OCR Proposed Tighter Security Rules for HIPAA Regulated Entities, including Business Associates and Group Health Plans

As the healthcare sector continues to be a top target for cyber criminals, the Office for Civil Rights (OCR) issued proposed updates to the HIPAA Security Rule (scheduled to be published in the Federal Register January 6). It looks like substantial changes are in store for covered entities and business associates alike, including healthcare providers, health plans, and their business associates.

According to the OCR, cyberattacks against the U.S. health care and public health sectors continue to grow and threaten the provision of health care, the payment for health care, and the privacy of patients and others. In 2023, the OCR has reported that over 167 million people were affected by large breaches of health information, a 1002% increase from 2018. Further, seventy nine percent of the large breaches reported to the OCR in 2023 were caused by hacking. Since 2019, large breaches caused by successful hacking and ransomware attacks have increased 89% and 102%.

The proposed Security Rule changes are numerous and include some of the following items:

  • All Security Rule policies, procedures, plans, and analyses will need to be in writing.
  • Create, maintain a technology asset inventory and network map that illustrates the movement of ePHI throughout the regulated entity’s information systems on an ongoing basis, but at least once every 12 months.
  • More specificity needed for risk analysis. For example, risk assessments must be in writing and include action items such as identification of all reasonably anticipated threats to ePHI confidentiality, integrity, and availability and potential vulnerabilities to information systems.
  • 24 hour notice to regulated entities when a workforce member’s access to ePHI or certain information systems is changed or terminated.
  • Stronger incident response procedures, including: (I) written procedures to restore the loss of certain relevant information systems and data within 72 hours, (II) written security incident response plans and procedures, including testing and revising plans.
  • Conduct compliance audit every 12 months.
  • Business associates to verify Security Rule compliance to covered entities by a subject matter expert at least once every 12 months.
  • Require encryption of ePHI at rest and in transit, with limited exceptions.
  • New express requirements would include: (I) deploying anti-malware protection, and (II) removing extraneous software from relevant electronic information systems.
  • Require the use of multi-factor authentication, with limited exceptions.
  • Require review and testing of the effectiveness of certain security measures at least once every 12 months.
  • Business associates to notify covered entities upon activation of their contingency plans without unreasonable delay, but no later than 24 hours after activation.
  • Group health plans must include in plan documents certain requirements for plan sponsors: comply with the Security Rule; ensure that any agent to whom they provide ePHI agrees to implement the administrative, physical, and technical safeguards of the Security Rule; and notify their group health plans upon activation of their contingency plans without unreasonable delay, but no later than 24 hours after activation.

After reviewing the proposed changes, concerned stakeholders may submit comments to OCR for consideration within 60 days after January 6, by following the instructions outlined in the proposed rule. We support clients with respect to developing and submitting comments they wish to communicate to help shape the final rule, as well as complying with the requirements under the rule once made final.

Jackson Lewis P.C. © 2024
For more on HIPAA, visit the NLR Health Law Managed Care section

Client Alert Update: Developments in the Corporate Transparency Act Injunction

As we previously reported, a nationwide preliminary injunction against enforcement of the Corporate Transparency Act (CTA) was issued on December 3, 2024. Since our last update, there have been significant developments:

  1. Fifth Circuit Stay and Revival of CTA Enforcement: On December 23, 2024, a three-judge panel of the United States Court of Appeals for the Fifth Circuit stayed the lower court’s preliminary injunction, temporarily reviving the immediate enforceability of the CTA.
  2. Extension of Filing Deadline: Following the Fifth Circuit’s stay, FinCEN announced an extension of the filing deadline for Beneficial Ownership Information Reports (BOIRs) to January 13, 2025, applicable to entities formed before January 1, 2024.
  3. Injunction Reinstated: On December 26, 2024, the Fifth Circuit vacated the three-judge panel’s decision to stay the preliminary injunction. As a result, enforcement of the CTA is once again enjoined, and reporting companies are not currently required to file BOIRs with FinCEN.

Litigation challenging the CTA continues, and further developments are likely as the legal landscape evolves. At this time, we reaffirm our prior guidance:

  • Reporting companies are not currently required to file BOIRs while the injunction remains in effect and will not face penalties for failing to do so.
  • FinCEN continues to accept voluntary submissions for entities that wish to proactively comply with potential future obligations.

Businesses that have already begun preparing beneficial ownership information may wish to complete the process to ensure readiness if the injunction is lifted. We will continue to provide updates on this matter.

© Copyright 2024 Stubbs Alderton & Markiles, LLP
For more on the CTA, visit the NLR Corporate Business Organizations section

FTC Closely Monitoring Healthcare Lead Generators As Open Enrollment Begins

The Federal Trade Commission is watching the healthcare lead generation industry closely.

On December 10, 2024, the Federal Trade Commission announced that it has sent warning letters to 21 companies that market or generate leads for healthcare plans. The letters were sent as open enrollment season for healthcare plans is ongoing. They provide guidance and provide about deceptive or unfair claims that likely violate laws enforced by the FTC.

The letters were sent to companies that provide marketing or advertising, including lead generation, related to Affordable Care Act Marketplace health insurance and healthcare-related products, such as limited benefit plans and medical discount programs.

“It is critical for consumers’ health and financial well-being that marketers of health plans be honest about the plans they and their partners are offering,” said FTC lawyer Samuel Levine, Director of the FTC’s Bureau of Consumer Protection. “The FTC has been watching this important sector closely, especially during open enrollment season, and these warning letters put companies on notice that unlawfully marketing or advertising health plans to consumers can result in serious legal consequences.”

Based on information collected by FTC staff and the agency’s enforcement experience in this area, the types of claims FTC staff has warned about include those that may:

  • misrepresent the benefits included in a healthcare plan, including any insurance benefits;
  • misrepresent that a healthcare plan is major or comprehensive medical health insurance or the equivalent of such health insurance;
  • misrepresent the costs of healthcare plan; and
  • falsely claim that consumers who enroll in a healthcare plan will receive free offers, cash rewards, rebates, or other incentives.

Consult with a season FTC defense lawyer if you are a lead generator or marketer of health insurance leads in order to minimize risk of government scrutiny.

The letters provide examples of prior relevant FTC actions against marketers and lead generators that operate in this field, including Simple Health, Benefytt Technologies, Partners in Healthcare Association, and Consumer Health Benefits Association.

While the letters do not allege any wrongdoing by any of the recipients, they encourage the companies to conduct a thorough review of their advertisements to ensure they are complying with applicable laws and rules, and the letters note that the FTC is closely monitoring this marketplace for unlawful conduct that is harming consumers.

© 2024 Hinch Newman LLP
For more on the FTC, visit the NLR Antitrust Trade Regulation section

OIG Releases Special Fraud Alert About Suspect Payments in Marketing Arrangements Related to Medicare Advantage and Providers

On December 11, 2024, the Office of Inspector General for the U.S. Department of Health and Human Services (“OIG”) issued a special fraud alert warning about certain marketing schemes that involve questionable payments and referrals between Medicare Advantage (“MA”) health plans, health care professionals, and third-party marketers (e.g., agents and brokers) and that can mislead MA enrollees into choosing specific health plans or providers that may not be in the MA enrollees’ best interests or meet their needs (“MA Marketing Alert”). As we have previously advised, special fraud alerts are few and far between—OIG has only issued six in the past 20 years. The importance of the MA Marketing Alert, like its predecessors, should not be taken for granted because it may be instructive as to subsequent enforcement action taken by OIG and/or the U.S. Department of Justice (“DOJ”).

In the MA space, historical enforcement actions taken by both OIG, under their administrative authorities, and DOJ, under the False Claims Act (“FCA”), have related to alleged MA risk adjustment payment inflation schemes. See, e.g., DaVita, Sutter Health, Beaver Medical, Martin’s Point, and Cigna. While allegations of this nature continue to be a focus area (e.g., in OIG’s work plans), a light is also now being shone on inappropriate marketing schemes that could violate the Federal anti-kickback statute (“AKS”). And, based on historical empirical data connecting DOJ’s enforcement actions taken subsequent to OIG’s issuance of special fraud alerts, that light may broaden and brighten.

For example, in July 2022, OIG issued a special fraud alert about arrangements involving telemedicine companies. In a footnote, OIG provided three enforcement actions resolved under the FCA as examples of allegedly problematic arrangements. After providing the footnote examples, OIG described bullet-pointed “Suspect Characteristics” that tracked the allegedly inappropriate characteristics of the footnote examples. Since the alert’s issuance, DOJ has recovered millions under the FCA and also criminally charged and convicted many individuals and entities for allegedly submitting or causing the submission of more than $3.1 billion (in 2023 and 2024 pursuant to DOJ’s nationwide takedowns) in allegedly fraudulent Medicare claims resulting from telemedicine schemes.

While the MA Marketing Alert provides footnotes of only two enforcement actions resolved under the FCA as examples of allegedly problematic arrangements, the bullet point list of “Suspect Characteristics” is broader than and reaches beyond the footnote examples. This may signal OIG’s awareness of and current investigations into allegedly inappropriate arrangements relating to “Suspect Characteristics” that have yet to be settled or resolved.

It is possible that there may be forthcoming enforcement actions in these areas. And they may follow the same trend of enforcement actions taken by DOJ relating to telemedicine schemes after OIG’s July 2022 special fraud alert. We also note that the MA Marketing Alert aligns with the Centers for Medicare & Medicaid Services’ recently finalized regulatory updates relating to MA health plan marketing arrangements with agents, brokers, and Third-Party Marketing Organizations, which will be effective January 1, 2025, and prohibit such parties from creating direct or indirect incentives “that would reasonably be expected to inhibit an agent or broker’s ability to objectively assess and recommend which plan best fits the health care needs of a beneficiary.” Proskauer’s Health Care Group will continue to monitor these developments in and provide updates about these areas of scrutiny and enforcement.

© 2024 Proskauer Rose LLP.
For more mon Fraud, visit the NLR Criminal Law Business Crimes section