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Treasury Department Suspends Enforcement of the Corporate Transparency Act Against U.S. Citizens and Domestic Reporting Companies

Consistent with the Treasury Department’s March 2, 2025 announcement, the Financial Crimes Enforcement Network (FinCEN) issued an interim final rule on March 21, 2025 that removes the requirement for U.S. companies and U.S....more

Treasury Department Suspends Enforcement of the Corporate Transparency Act Against U.S. Citizens and Domestic Reporting Companies

The U.S. Treasury Department has suspended enforcement of the Corporate Transparency Act for all U.S. citizens and domestic reporting companies....more

Corporate Transparency Act Update – Reporting Requirements Are Back

On February 18, 2025, a U.S. District Court for the Eastern District of Texas stayed the preliminary injunction which halted enforcement of the Corporate Transparency Act’s (CTA) reporting requirement....more

Corporate Transparency Act Subject to Nationwide Injunction (Again)

The on-again, off-again nationwide injunction barring enforcement of the Corporate Transparency Act (CTA) is back on. The Fifth Circuit Court of Appeals will hear the case of Texas Top Cop Shop, Inc. v. Merrick Garland,...more

Corporate Transparency Act Enjoined: How should your company respond now?

The reporting requirement of the Corporate Transparency Act (CTA) was preliminarily enjoined on December 3, 2024, by an Order of the U.S. District Court for the Eastern District of Texas. The Court issued a nationwide...more

Virginia Community Associations and the Corporate Transparency Act: New Federal Reporting Requirements Effective January 1, 2024 -...

Updated 4.9.24 - We will continue to monitor developments.  Stay tuned for updates. Original Article: Effective January 1, 2024, most Virginia community associations will be required to comply with the federal Corporate...more

Virginia Community Associations and the Corporate Transparency Act: New Federal Reporting Requirements Effective January 1, 2024

Effective January 1, 2024, most Virginia community associations will be required to comply with the federal Corporate Transparency Act (“CTA”) and its regulations, unless a community association fits within one of the narrow...more

Corporate Transparency Act: Final Regulations Issued

Read part one of this article series here. Historically, information about small to mid-sized businesses has been within the exclusive province of state governments. As such, business entities have been able to maintain...more

Paycheck Protection Program after the COVID-related Tax Relief Act of 2020 and the Economic Aid to Hard-Hit Small Businesses,...

On December 27, 2020, the President signed the Consolidated Appropriations Act, 2021, which includes the COVID-related Tax Relief Act of 2020 and the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act. ...more

Simplified PPP Forgiveness Procedure for Loans of $50,000 or Less

On Friday, October 9, 2020, the Small Business Administration (“SBA”) released guidelines for a simpler loan forgiveness process for Borrowers with Paycheck Protection Program loans of $50,000 or less[1], and a new and much...more

When to Apply for Forgiveness of a PPP Loan

The Paycheck Protection Program Flexibility Act of 2020 (“PPPFA”) become law on Friday, June 5, 2020, modifying critical provisions of the CARES Act and the Interim Final Rules implementing the CARES Act, adopted by the Small...more

PPP Loan Forgiveness Application, After the Payroll Protection Program Flexibility Act of 2020

This Article is based on information available as of June 18, 2020.  The information is subject to change as additional guidance is provided.  In mid-May the SBA published the PPP Loan Forgiveness Application (SBA Form 3508)....more

Amendments to CARES Act – Paycheck Protection Program Flexibility Act

This Article is based on information available as of June 5, 2020.  The information is subject to change as additional guidance is provided. NOTE—The Paycheck Protection Program Flexibility Act of 2020 amends the CARES Act...more

Additional PPP Loan Forgiveness Guidelines

The SBA has published the PPP Loan Forgiveness Application (SBA Form 3508) which can be downloaded here and on May 22, 2020 the SBA published its Interim Final Rule on PPP Loan Forgiveness (“Rule”). This Rule provides...more

PPP Loan Forgiveness Application

This Article is based on information available as of May 18, 2020.  The information is subject to change as additional guidance is provided. The SBA has now published its PPP Loan Forgiveness Application (SBA Form 3508) which...more

Additional guidance from the SBA on "available liquidity" element of certifications for PPP Loans – Safe Harbor extended to May...

Since the passage of the CARES Act and the SBA completing the first round of PP Loans, companies have been dealing with an ever changing set of guidelines interpreting the eligibility requirements for a PPP Loan and the...more

Certifications made on application for a PPP Loan – Safe Harbor deadline extended to May 14, 2020

Since the passage of the CARES Act and the SBA completing the first round of PPP Loans, companies have been dealing with an ever changing set of guidelines interpreting the eligibility requirements for a PPP Loan and the...more

Certifications made on application for a PPP Loan

Since the passage of the CARES Act and the SBA completing the first round of PPP Loans, companies have been dealing with an ever changing set of guidelines interpreting the eligibility requirements for a PPP Loan and the...more

PPP Loan Forgiveness

In its interim rules dated April 2, 2020, the SBA stated that it will issue additional guidance on loan forgiveness. The SBA is required to issue final guidelines on loan…...more

Update on Paycheck Protection Program Loans

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) established the Paycheck Protection Program (“PPP”).  The CARES Act provides the general framework for the loans available to businesses under the PPP...more

SBA Issues Interim Final Rule for the Paycheck Protection Program

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted and signed into law by the President on March 27, 2020.  The principal program for small business economic relief under the CARES Act is the...more

Paycheck Protection Program under the Coronavirus Aid, Relief, and Economic Security Act

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted and signed into law by the President on March 27, 2020.  The principal program for small business economic relief under the CARES Act is the...more

Fannie Mae and Freddie Mac will grant mortgage forbearance for Borrowers who suspend evictions for renters in multifamily...

The Federal Housing Finance Agency announced that Fannie Mae and Freddie Mac will offer multifamily property owners mortgage forbearance with the condition that they suspend all evictions for renters unable to pay rent due to...more

Business Financial Assistance during COVID-19 Crisis

On a daily basis it is becoming more evident that businesses will be significantly affected by the Coronavirus (“COVID-19”). Businesses now have a growing number of resources and programs that can ease some of the financial...more

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