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2,134 results found

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Kramer Levin Naftalis & Frankel LLP | USA | 6 May 2020

Additional COVID-19-Related Guidance for Employee Benefit Plans

The Department of Labor (DOL) and the Internal Revenue Service (IRS) have recently issued guidance with respect to COVID-19-related matters affecting…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 6 May 2020

NAIC Offers Additional Accounting Guidance for Pandemic-Affected Insurers

The National Association of Insurance Commissioners (NAIC) is continuing to offer statutory accounting guidance to insurers affected by the COVID-19…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 4 May 2020

Federal Reserve Board Provides Guidance and Expands the Scope and Eligibility for its $600B Combined Main Street Lending Program

In response to public feedback to the proposed Main Street Lending Program, published April 9, 2020, the Federal Reserve Board of Boston (the Board)…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 4 May 2020

The IRS Denies Tax Deductibility of Business Expenses Paid With Forgiven PPP Loans

In Notice 2020-32 (Notice), released on April 30, the Internal Revenue Service (Service) stated that otherwise deductible expenses incurred by…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 4 May 2020

New Treasury Regulations Address Income Aggregation Rules for Tax-Exempt Organizations

On April 24, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) issued proposed regulations (REG-106864-18)…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 2 May 2020

Expanded Virtual Access to the New York State Unified Court System Beginning May 4

The novel coronavirus, COVID-19, has undoubtedly caused significant disruption to traditional litigation practice and, in particular, the ways in…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 1 May 2020

New York DFS Warns Industry of Heightened Cyber-risks

On April 13, the New York State Department of Financial Services (DFS) issued guidance to its regulated institutions on how to manage cyber-risks…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 1 May 2020

OCIE Issues Risk Alert on Form CRS Compliance

With the compliance date of June 30, 2020 approaching for Form CRS and its related rules,[1] the Office of Compliance Inspections and Examinations…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 1 May 2020

SBA Issues New Guidance Limiting the Aggregate Amount of PPP Loans Available to Commonly Owned Businesses; Clarifies Timing of Loan Audits

On April 30, the Small Business Administration (SBA) issued an interim final rule, effective immediately, regarding the implementation of the Paycheck…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 1 May 2020

District Court Bars Assignment by Sears, Provision in Lease Cannot Supersede §365(b)(3)(A)

In an opinion dated Feb. 27, 2020, Judge Colleen McMahon of the United States District Court for the Southern District of New York reversed the…
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