Our Publications
Fifth Circuit Temporarily Enjoins OSHA From Implementing and Enforcing COVID-19 ETS
On November 5, 2021, the Occupational Safety and Health Administration (OSHA) issued an emergency temporary standard (ETS) that requires large employers (100 or more employees) to (1) enforce a mandatory COVID-19 vaccination policy, or (2) enforce a policy that...
OSHA Publishes ETS on COVID-19 Vaccination and Testing Requirements
The U.S. Department of Labor’s Occupational Safety and Health Administration (OSHA) has published an Emergency Temporary Standard (ETS) regarding COVID-19 vaccination and testing requirements for covered employers. The ETS was officially published on Friday,...
Window Closing on Historic Wealth Transfer Planning Opportunities?
Federal estate and gift tax mitigation is an important component for many high-net-worth and ultra-high-net-worth individuals’ tax and financial planning efforts. The federal estate and gift tax framework limits the value an individual can give to their family,...
SBA Delays in Issuing PPP Forgiveness Decisions
As part of the CARES Act, the Small Business Administration (the “SBA”) was tasked with administering the Paycheck Protection Program (the “PPP”), which includes overseeing the loan application process and making final determinations regarding loan forgiveness....
New Legislation Regarding the Paycheck Protection Program
After several months of negotiations, Congress passed additional COVID-19 relief legislation on Monday, December 21, 2020, which was signed into law by President Trump on Sunday, December 27, 2020. The $900 billion stimulus bill, named the Consolidated...
SBA Issues Loan Necessity Questionnaire for Certain Large PPP Loans
Recently, the Small Business Administration (the “SBA”) began sending a Loan Necessity Questionnaire (the “Questionnaire”) regarding Paycheck Protection Program (“PPP”) loans in excess of $2 million. The Questionnaire is intended to assist the SBA in their...
SBA To Publicly Release Information Regarding PPP Loan Recipients
The U.S. Small Business Administration (“SBA”), the U.S. Department of Treasury, and the U.S. Senate Small Business Committee agreed to release additional data regarding the loans made pursuant to the Paycheck Protection Program (“PPP”). The agreement was met,...
New Guidance on Early Loan Forgiveness for the Paycheck Protection Program
On June 22, 2020, the United States Small Business Administration (“SBA”) released additional guidance related to the Paycheck Protection Program loans (“PPP Loans”) in the form of an Interim Final Rule (“IFR”), which addresses the timing of submitting a loan...
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