If BEN 2 was filed last year for a SBO , this year no change, do we have to file this year even if no change. some websites showing it as Annual filing.
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Quick Summary
This discussion clarifies the BEN 2 filing requirements for SBOs. If you filed a BEN 2 last year and there have been no changes to your SBO holdings this year, you are not required to file again. It is not an automatic annual filing; it's only necessary when there's an update.