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Is That Compensation Deductible? The Latest Guidance on the $1M Deduction Limit and the Ever-Expanding Definition of Covered Employees

USA - April 6 2021 Section 162(m) of the Internal Revenue Code, as amended (the “Code”) is the law that limits the deductibility of compensation paid by publicly traded…

Michael H. Altman, Carrie E. Byrnes, Joshua B. Erekson, Kevin C. Timken.

Employee Retention Tax Credit Eligibility for Certain Public Entities

USA - March 24 2021 The employee retention tax credit (ERTC), which has been an important tool for many employers in the economic fight against the global pandemic, has…

Arash Aminpour, Carrie E. Byrnes.

The Economic Aid Act: Changes to the PPP for New First Draw Loans and the Availability of Second Draw Loans

USA - February 2 2021 On December 27, 2020, the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (Economic Aid Act or EAA) (Pub. L. 116-260) became…

Arash Aminpour, Carrie E. Byrnes, Alexander M. DeGuire, Alexander P. Fraser, Sarah C. Helton, Galen R. Mason, Vincent M. Morrone.

Retention Tax Credit Extension and Expansion - Focus on Rehire and Some 2021 Relief

USA - January 11 2021 The employee retention tax credit made available under the CARES Act was intended to encourage businesses to keep employees on their payroll even…

Carrie E. Byrnes.

Paycheck Protection Program: SBA Questionnaires and Decisions Requiring the Release of All Names of PPP Borrowers

USA - November 10 2020 Material developments have recently taken place in relation to PPP loans. The first is the issuance of questionnaires relevant to PPP borrowers with…

Denise A. Bode, Sarah C. Helton, Gregory J. Lynch, Galen R. Mason, Vincent M. Morrone, Joseph Louis Olson, Ben Roxborough.