Podcast: Discussing and Demystifying the IRS News Release on ESOPs
(A)ESOP's Fables - The Income and Estate Tax-Free ESOP
Investment Management Update – Exit Strategies
ESOPs: A Path to Bank Independence
Business owners considering exit options from their businesses often can be blinded by purchase price figures and proceeds, often “accepting” that paying capital gains tax is part of the deal. The ability to avoid or defer...more
GOVERNMENT CONTRACTS - SBA Adjusts Economic Disadvantage Thresholds for 8(a) and EDWOSB Programs and Monetary-Based Size Standards - Per an interim final rule published on November 17, 2022, the Small Business...more
In late 2021, the National Defense Authorization Act for Fiscal Year 2022 (FY 2022 NDAA) included a first-of-its-kind provision that authorized a pilot program through which businesses that are owned 100% by an employee stock...more
Employee stock ownership plan (ESOP) owned government contractors received a holiday gift last week when President Biden, on December 27, 2021, signed the National Defense Authorization Act (the “NDAA”)....more
The SBA last week updated the previously issued interim final rules that were promulgated under the Paycheck Protection Program (the “PPP”), as enacted by the CARES Act (Pub. L. 116-136)....more
Opportunities Under the CARES Act for Employers, Including Those in the Hospitality Industry Retention Payroll Tax Credits, Delayed Payroll Taxes Special Loan Eligibility Rules for Employers in Accommodations and Food &...more
This is the first blog post in a series analyzing the 2019 National Defense Authorization Act (NDAA) as signed into law on August 13, 2018. Stay tuned for more blog posts covering additional topics in the near future from...more
This is the first blog post by Holland & Knight’s newest government contracts attorney; Mitchell Bashur. Mitchell focuses his practice on government contracts and has extensive experience with protests, small and...more
FEDERAL AGENCIES - “VA Veteran-Owned Small Business Verification Guidelines.” Federal Register, July 12, 2017. Retrieved from federalregister.gov. Department of Veterans Affairs (VA) published a final rule in the...more
In my recent blog post about Employee Stock Ownership Plans (“ESOPS”), I discussed how the plans are treated differently under the Department of Veterans Affairs’ program (the “VA Program”) for Veteran-Owned and...more
My house, my rules. That was the approach seemingly taken by the Department of Veterans Affairs (“VA”) when it crafted the regulations governing eligibility of Veteran-Owned and Service-Disabled Veteran-Owned Small Businesses...more