Small Business

News & Analysis as of

Premium Reimbursement Arrangements Get Relief - More ACA Transition Relief—This Time for Small Employers and S-Corps

The IRS issued guidance on Feb. 18, 2015, providing temporary relief until June 30, 2015, from steep penalties for small employers and S-corps that have continued to use premium reimbursement arrangements to provide health...more

Can a Receiver’s Appointment Be Declared Void by Another Court?

QUESTION: I am a receiver appointed pursuant to stipulation in an action pending in superior court between a husband and a wife over the operation of a business they own. After operating the business for many months, I agreed...more

Temporary Waiver of ACA Penalties for Small Employers’ Individual Insurance Premium Reimbursement Plans

Last week, the IRS announced the waiver (for 2014 and the first half of 2015) of the penalty for “small” employers that reimburse employees for individual health insurance premiums. To the IRS, “small employer” means an...more

IRS Clarifies Prior Guidance on Premium Reimbursement Arrangements; Provides Limited Relief

Continuing its focus on so-called “premium reimbursement” or “employer payment plans”, the Internal Revenue Service (IRS) released IRS Notice 2015-17 on February 18, 2015. In this Notice, which was previewed and approved by...more

SBIC Investment: A Potential Source of Capital for Government Contractors

Owners of privately-held businesses generally finance their businesses with their own capital, augmented with bank loans. An additional source of funding for government contractors is available from Small Business Investment...more

PilieroMazza Legal Advisor - First Quarter 2015

In this issue: - SBA Proposes Important New Small Business Contracting Rules - When Snow Days Impact Government Contracts: Balancing Inclement Weather and the FSLA - Planning Ahead to Get it Right for Your...more

Succession planning for the family-owned hospitality business

Succession planning for the family-owned hospitality business: protecting your family and your business - The hospitality industry has been kind to families over the centuries, providing a good living for many, and...more

Ohio’s Proposed Budget Could Raise Cost of Doing Business

Governor Kasich recently released his proposed FY16-17 state budget, which provides a 23% reduction in personal income tax rates over the next two years and expands deductions available to small businesses having receipts...more

Medical Insurance Premium Reimbursement — A Brief Reprieve for Small Employers

Some employers – particularly smaller ones – have assisted their employees to obtain health insurance by reimbursing them for the cost of insurance they purchase in the individual market. Does this practice satisfy the...more

Update on President Obama’s “Summit on Cybersecurity and Consumer Protection,” Part III: Five Key Lessons for Business

Concluding our three-part analysis of the White House’s first Summit on Cybersecurity and Consumer Protection, we turn to some practical advice coming out of the Summit’s afternoon session, including an address by Maria...more

White House Budget Proposal Includes Many Retirement-Related Provisions

On February 2, 2015, the White House released its Fiscal Year 2016 Budget, which includes a number of tax code changes targeting retirement savings. If enacted as presented, the proposals would have a significant effect on...more

The Foreign Corrupt Practices Act: A Pitfall in International Trade

The Foreign Corrupt Practices Act (“FCPA”) should be top of mind for any manufacturer conducting or considering international business. Indeed, any doubts that the government was still interested in investigating and...more

IRS Simplifies Accounting Method Changes Under “Repair Regs”

In new Rev. Proc. 2015-20, the IRS permits a “small business taxpayer” to use a simplified procedure to change its method of accounting under the final tangible property regulations for tax years beginning on or after January...more

Tax Policy Update

NUMBER OF THE WEEK: 3,415. The number of people who renounced their citizenship in 2014 according to IRS data. This is one of the five highest totals on record since the U.S. Congress passed the Foreign Account Tax Compliance...more

SBA Proposes Sweeping Changes to Small Business Affiliation Rules

The SBA is on a roll! It seems that ringing in the new year has invigorated the agency, prompting it to act on the various outstanding directives set forth in the National Defense Authorization Act for Fiscal Year 2013...more

Entrepreneurial Axioms: The Language Doesn’t Matter

On my recent vacation in Mexico with my family, I wasn’t surprised to observe plenty of entrepreneurs (empresarios in Spanish) south of the border. It doesn’t matter whether they are locals or foreigners. They all seem to...more

New York’s Green Bank Committing to Diverse Transactions

New York State’s one-billion-dollar Green Bank opened for business in 2014 and has begun committing to transactions. The Green Bank’s self-professed sweet spot is investments between $5 million and $50 million. Examples of...more

How Much U.S. Work Is Needed for the Small Business Set-Aside Rules To Apply?

In a decision issued last year, the GAO denied the protest of Maersk Line, Limited, of Norfolk, Virginia (“Maersk”), a large business, which challenged the decision of the Department of the Navy, Military Sealift Command...more

Toward a Transactional Exemption for Emerging Company Investments

In “Bringing the Individual Accredited Investor Definition into the 21st Century,” which was posted on December 18th of last year, it was suggested that there might be certain common venture capital transactional structures...more

Highlights of the SBA's Proposed Regulation Changes

This brief article hits the highpoints of the proposed regulations changes issued by the SBA on Feb. 5, 2015, and addresses what many companies would consider the most substantive changes to date. Notably, other articles have...more

SEC Advisory Committee on Small and Emerging Companies to Discuss “Accredited Investor” Definition

The Securities and Exchange Commission announced that its Advisory Committee on Small and Emerging Companies (Committee) will hold a public meeting on February 17 to vote on recommendations to the SEC regarding the definition...more

SBA Proposes Subcontracting Reforms and Other Changes

In this presentation: - Hot off the presses: SBA’s proposed rule for the new mentor-protégé program for all small businesses - How the limitations on subcontracting currently work - Changes to the...more

SBA Proposed Rule Outlines New Mentor-Protégé Program for All Small Businesses - Impacts to All SBA Contracting Programs,...

The Small Business Administration (SBA) issued a long-awaited notice of proposed rule-making (NPRM) providing for a new mentor-protégé program that will be available to all small businesses. The proposed rule was released on...more

Corporate and Financial Weekly Digest - Volume X, Issue 5

In this issue: - SEC Advisory Committee on Small and Emerging Companies to Discuss “Accredited Investor” Definition - Glass Lewis Enhances its Pay-for-Performance and Equity Plan Models - SEC Issues New...more

Weekly Update Newsletter - February 2015

GOVERNMENT CONTRACTS - DOL Issues Notice of Proposed Rulemaking Regarding Discrimination on the Basis of Sex - The U.S. Department of Labor's (DOL) Office of Federal Contract Compliance Programs (OFCCP) issued a...more

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