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SBA Provides Additional Guidance on Review of Economic Uncertainty Certifications Made by PPP Loan Applicants

In the past few weeks, the U.S. Department of Treasury and Small Business Administration (SBA) have raised issues concerning the economic uncertainty certification made by both public and private companies in FAQs #31 and...more

Federal Reserve Board Expands Scope and Eligibility of Main Street Lending Program

On April 30, 2020 the Federal Reserve Board (the "Board") announced an expansion of the scope and eligibility for its Main Street Lending Program. Under the three Facilities—the Main Street New Loan Facility (the "New...more

PPP Loan Proceeds Return Date Extended, Tips on Preparing for a PPP Loan Audit

PPP Loan Proceeds Return Date Extended - On April 23, 2020, the U.S. Department of the Treasury and Small Business Administration (SBA) announced that public companies receiving Paycheck Protection Program (PPP) loans, who...more

IRS Position on the Deductibility of Expenses Paid with PPP Loan Proceeds

On May 7, 2020, the IRS issued Notice 2020-32 to provide guidance concerning the deductibility for Federal income tax purposes of otherwise deductible expenses incurred in a taxpayer’s trade or business when the taxpayer...more

Borrowers Beware: Audits of PPP Loans in Excess of $2 Million and Economic Uncertainty Certification

PPP Loan Forgiveness is Criticized, Guidance is Forthcoming - Audits of PPP Loans in Excess of $2 Million - On April 28, 2020, U.S. Secretary of Treasury Steven Mnuchin announced that all Paycheck Protection Program...more

SBA May Review Economic Uncertainty Certifications as Criticism Mounts Over PPP Loan Requests by Large Businesses with Adequate...

As part of the Paycheck Protection Program ("PPP") loan application, an applicant must certify, among other things, that "current economic uncertainty makes this loan request necessary to support ongoing operations of the...more

The Federal Reserve Releases Details on Two New Main Street Loan Facilities and the Paycheck Protection Program Loan Facility

In a recent alert, we reviewed a series of developments regarding implementation of the $2.2 trillion federal CARES Act, including news that the Federal Reserve had released details on two new loan facilities. This alert...more

Important New Guidance for the Paycheck Protection Program, Main Street Lending Facilities, and Economic Injury Disaster Loan...

The CARES Act established the Paycheck Protection Program ("PPP" or "Program"), which provides nearly $350 billion in forgivable loans designed to keep workers employed during the COVID-19 crisis. In this alert, we are...more

$2.2 Trillion CARES Act Provides Opportunity for Community Banks

The $2.2 trillion Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was enacted late last week. Designed to provide emergency economic assistance to businesses, families, and individuals, the CARES Act also...more

A Funding and Business Viability Checklist for Companies Contending with Effects of the COVID-19 Crisis

The COVID-19 crisis is having a very substantial impact on many businesses. On a daily basis, they are struggling to continue their operations while facing mounting economic losses and ongoing cash flow shortfalls. A number...more

Options for Conducting Annual Shareholder Meetings and Director Meetings During a Time of COVID-19 Shelter in Place Orders

As social distancing policies and mandates continue to take hold across the country, companies are grappling to understand the implications of these measures on their business. One compliance issue to resolve is that...more

SEC Proposes Rule Changes Relating to Exempt Offerings Which Would Include Increases to Offering Limits

On March 4, 2020, the SEC proposed a set of amendments designed to simplify and improve the exempt offering framework. The SEC's stated goal is to make it easier for issuers to access the capital markets and to provide...more

Financial Services for Cannabis and Hemp Businesses - January 2020

Cannabis - With the passage of legislation by the Illinois General Assembly, Illinois became the 11th state (along with the District of Columbia) to allow the recreational use of marijuana. In addition, 33 states and the...more

Capital Simplification for Community Banking Organizations

On September 17, 2019, the federal bank regulatory agencies (the "Agencies") adopted a new rule to provide for a simplified measure of capital adequacy for certain community banking organizations. The rule takes effect on...more

Financial Services for Cannabis and Hemp Businesses

With the passage of legislation by the Illinois General Assembly, Illinois became the 11th state (along with the District of Columbia) to allow the recreational use of marijuana. In addition, 33 states and the District of...more

Federal Reserve Revises its Small Bank Holding Company Policy Statement by Increasing the Asset Limit to $3 Billion

In 1980, the Federal Reserve Board (the "FRB") issued a Small Bank Holding Company Policy Statement (the "Policy Statement") which applied to bank holding companies ("BHCs") with pro forma consolidated assets of less than...more

Securities Rules for Private Equity Financings

In order to sell securities (notes, common stock, preferred stock, membership interests in an LLC), a company must either register the sale under federal and state securities laws or find an exemption from such registration...more

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