This client alert is an update to an earlier MoFo client alert issued on December 8, 2022. In a final rule implementing the Corporate Transparency Act (the “Final Rule”), the Financial Crimes Enforcement Network (“FinCEN”) requires entities that own and operate U.S. real estate to report their “Beneficial Owners”—the natural persons that ultimately own or control such entities—to FinCEN. Entities in existence before January…