In a 6-5 ruling, the US Court of Appeals for the Eighth Circuit held that parts of a Minnesota law are 'potentially unconstitutional,' blocking the enforcement of the provisions and providing an opportunity for those challenging the law to argue that it conflicts with the Supreme Court's decision in Citizens United. The law at issue imposes reporting and recordkeeping requirements on corporations, limited liability companies, and associations making independent expenditures, such as registering a political fund, appointing a treasurer and periodic reports on the fund's activity. Plaintiffs challenging the law were denied an injunction by a Minnesota District Court, a decision which was confirmed by a divided three-judge panel. The full Eighth Circuit vacated that decision by the panel, and granted the plaintiff's request for a hearing en banc. In blocking parts of the law, the court cited the Supreme Court's position that forcing a corporation to speak through a PAC poses conflicts with the First Amendment because of the associated regulatory burdens, and said that the burdens resulting from Minnesota's disclosure requirements on independent expenditures, which mirror those imposed on PACs, chill political speech. The court did not rule in favor of the plaintiffs with respect to their challenge to the ban on direct corporate contributions, instead upholding the prohibition and ruling the ban constitutional.