Illinois Bar Journal Recognizes SFBBG Attorney Sandra Mertens’ Proactive Legal Insights into FinCEN’s Residential Real Estate Reporting Rule

As the legal and real estate industries continue to navigate FinCEN’s new Residential Real Estate Reporting Rule, Attorney Sandra D. Mertens has remained at the forefront of key legal developments. Her analyses have addressed both the March 1, 2026 implementation of the Rule and the subsequent March 19, 2026 decision by a Texas District Court declaring the Rule unconstitutional and unenforceable by FinCEN. In recognition of her timely insights, the Illinois Bar Journal featured excerpts from Ms. Mertens’ articles – originally published in the ISBA Federal Taxation Section Newsletters from March and April 2026 – in its May 2026 issue. Ms. Mertens serves on the Section’s Board and as Newsletter Editor. Her work reflects SFBBG’s broader commitment to delivering forward-thinking, strategic legal counsel grounded in close attention to evolving regulatory landscapes.