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Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act

USA - March 9 2021 The IRS has published additional guidance in advance of tax filing season for employers utilizing the Employee Retention Tax Credit ("ERTC") as it…

Jonathan M. Boulahanis, W. Kent Carter.

Business & Finance Legal Update - SBA Provides Guidance on the Second Round of PPP Loans

USA - February 1 2021 On December 27, 2020, President Trump signed the Economic Aid to Hard-Hit Small Business, Nonprofits, and Venues Act (“Economic Aid Act”) into law…

Jonathan M. Boulahanis, W. Kent Carter, Timothy R. Herman.

PPP Loan Forgiveness - SBA Provides PPP Borrowers of less than $50,000 with Simple, One Page Forgiveness Application and Exemption from Forgiveness Reductions based on FTE and Salary/Wage Reductions

USA - October 27 2020 On October 8, 2020, the United States Small Business Administration (“SBA”) published a one page application for borrowers seeking forgiveness under…

Jonathan M. Boulahanis, W. Kent Carter, Tyler Duff.

SBA Provides Guidance on Change of Ownership Transactions for Borrowers with PPP Loans

USA - October 8 2020 After months of confusion for borrowers, lenders, and their respective counsel, the United States Small Business Administration (“SBA”) has finally…

Jonathan M. Boulahanis, W. Kent Carter.

SEC Proposes New Rules Governing "Finders" to Clarify Broker Exemption Status

USA - October 8 2020 On October 7, 2020, the U.S. Securities and Exchange Commission ("SEC") voted to propose a new limited, conditional exemption from registration…

Lawrence Cohen.