Lewis M. Horowitz

December 23, 2021Publication

Oregon Tax Court Rejects Oregon Department of Revenue’s Position on the Sales Factor Impact of the 2017 Deemed Repatriation

Tax Legal Update

December 20, 2021Publication

WA Long Term Care Premium Tax Suspended, Sort of Maybe

Tax Legal Update

November 12, 2021Publication

Employee Retention Credit Set to End Early

COVID-19 Resource

November 1, 2021Publication

IRC § 1202 and Build Back Better — The Halloween Edition

Tax Legal Update

October 13, 2021Publication

Summary of COVID EIDL Terms and Eligibility Requirements

COVID-19 Resource

September 27, 2021Publication

SBA Dramatically Expands Disaster Loans Under the COVID EIDL Program

COVID-19 Resource

August 31, 2021Publication

IRS Supercharges the Employee Retention Credit for Businesses That Use Part-Time Employees While Congress Considers Repeal for the Fourth Quarter of 2021

COVID-19 Resource

August 19, 2021News

The Best Lawyers in America© 2022 Recognizes 90 Lane Powell Attorneys

Awards & Honors

July 2, 2021Publication

SBA to Withdraw Uncertainty Certification Questionnaire

COVID-19 Resource

May 20, 2021News

Lane Powell Again Ranked Among Top Firms in 2021 Chambers® USA

Awards & Honors

April 16, 2021Publication

Washington State Payroll Tax Funds Long Term Care Trust Fund — Except for Those Who Choose a Better Way

Tax Legal Update

April 5, 2021Publication

IRS Guidance for the Employee Retention Credit Punishes PPP Borrowers for Not Including Nonpayroll Costs in PPP Loan Forgiveness Application

COVID-19 Resource

March 24, 2021Publication

Restaurant Revitalization Fund: Newest Addition to the List of SBA Stimulus Programs

COVID-19 Resource

March 18, 2021Publication

Employee Retention Credit Just Got Even Better Under The American Rescue Plan Act of 2021!

COVID-19 Resource

January 29, 2021Publication

The Uncertainty Certification and Second Draw PPP Loans

COVID-19 Resource

January 22, 2021Publication

SBA Guidance for PPP Loan Forgiveness Incorporates Changes From the Year‑End 2020 Recovery Bill

COVID-19 Resource

January 21, 2021News

Horowitz Quoted in Seattle Times Article ‘How the Latest Round of COVID-19 Relief Could Provide a Big Boost to Seattle’s Restaurants and Arts Organizations’

In the News

January 19, 2021Publication

Employee Retention Credit: Summary of Key Changes for 2020 and 2021

COVID-19 Resource

January 11, 2021Publication

SBA Issues Guidance for PPP Changes in the Year-End 2020 Recovery Bill

COVID-19 Resource

January 4, 2021Publication

Employee Retention Credit Materially Expanded by the CAA21

COVID-19 Resource

December 23, 2020Event / CLE

#WeGotThisWA Series: Second Relief Package

The Seattle Metropolitan Chamber of Commerce | Virtual

December 23, 2020Publication

Congress Again Modifies Paycheck Protection Program Loans to Make Full Forgiveness Easier to Obtain and More Beneficial

COVID-19 Resource

December 11, 2020News

Six Lane Powell Attorneys Recognized as 2020 ‘Client Service All-Stars’ by BTI Consulting

Awards & Honors

December 10, 2020Publication

New PPP Loan FAQ About the Loan Necessity Questionnaire Fails to Resolve Ambiguity About Whether the SBA Will Use Hindsight to Assess the Uncertainty Certification

COVID-19 Resource

December 9, 2020Publication

SBA's PPP Questionnaire (Form 3509) Challenged by Construction Trade Association

COVID-19 Resource

December 9, 2020Publication

PPP Provisions in the Bipartisan Emergency COVID Relief Act of 2020

COVID-19 Resource

November 19, 2020Publication

The IRS Doubles Down on Its No Double Dipping Rule: No Deduction for Otherwise Deductible Payments Reasonably Expected to Result in PPP Loan Forgiveness

COVID-19 Resource

November 12, 2020Publication

PPP Forgiveness and Expense (DIS?) Allowance: Notice 2020-32

COVID-19 Resource

November 4, 2020Publication

New Uncertainty About the Uncertainty Certification: SBA’s Draft Questionnaires for PPP Loans Over $2 Million

Bloomberg Tax

October 13, 2020Publication

SBA Muddies the Waters by Issuing Complicated Reporting Requirements for Ownership Changes of a PPP Borrower

COVID-19 Resource

October 12, 2020Publication

SBA Replaces ‘EZ’ With ‘S’ to Streamline PPP Loan Forgiveness Application for Many Borrowers

COVID-19 Resource

September 11, 2020Publication

Confusion for ‘Owner-Employees’ Remains — How Are Owner-Employees Treated for the FTE Ratio in a PPP Loan Forgiveness Application?

Bloomberg Tax

September 3, 2020Publication

Another Court Tells the SBA That PPPs Are Not Like Other SBA 7(a) Loans

COVID-19 Resource

August 31, 2020Publication

Notwithstanding IRS Guidance for Employers Electing to Defer Withholding of the Employee Portion of Social Security Tax, Our Advice Remains the Same: Tread Carefully

COVID-19 Resource

August 26, 2020Publication

SBA Provides De Minimis Threshold on PPP Forgiveness Limits for Owner-Employees — But Fabricates New Limits on Related Party Rent and Mortgage Interest Payment

COVID-19 Resource

August 20, 2020News

The Best Lawyers in America© 2021 Recognizes 92 Lane Powell Attorneys

Awards & Honors

August 18, 2020Publication

SBA Approves Third Party Fees, Vision and Dental Benefits for PPP Loans FAQs 50 and 51

COVID-19 Resource

August 17, 2020Publication

SBA Issues 23rd IFR That Details Appeals Process for Businesses That Disagree With SBA’s PPP Loan Forgiveness Decision

COVID-19 Resource

August 11, 2020Publication

How Employers Should Implement the President’s Payroll Tax Relief for Employees

COVID-19 Resource

August 10, 2020Publication

IRS Publishes Proposed Regulations for Aircraft Management Services Exemption to Federal Excise Tax

Tax Legal Update

August 4, 2020Publication

EIDL Consequences: Credit Impairment of Borrower Employees

COVID-19 Resource

July 24, 2020News

Horowitz and Kodesch Quoted in Taxnotes Article ‘Early PPP Forgiveness Application Process Still Vexes Companies’

In the News

July 23, 2020Publication

Fed Unveils Main Street Lending Programs for Nonprofit Entities

COVID-19 Resource

July 14, 2020Publication

Loan Forgiveness for Payroll Costs for Owner-Employees

Bloomberg Tax

July 10, 2020Publication

New Seattle Jobs Tax May Jump Start an Exodus of Jobs Out of the City — But It Also Creates Planning Opportunities

Tax Legal Update

July 2, 2020Publication

Did Congress Say the PPP Loan Deadline Was June 30? It’s Now August 8

COVID-19 Resource

July 1, 2020Publication

SBA Guidance Provides That PPP Borrowers Can Apply Early for Forgiveness — but Doing So May Not Be Wise or Prudent

COVID-19 Resource

June 30, 2020Publication

Post-PPPFA: SBA Stays the Course for Business-Friendly Interpretations in Statutory Reductions in PPP Loan Forgiveness and Non-statutory Limits on Forgiveness for Owner Payroll Costs

COVID-19 Resource

June 29, 2020Publication

Don’t Overlook the Other PPP Certification: Buy American!

COVID-19 Resource

June 15, 2020Publication

PPP Loan Forgiveness No Longer Bars Payroll Tax Deferral

COVID-19 Resource

June 11, 2020Publication

SBA Revises Interim Final Rules to Conform with the PPPFA

COVID-19 Resource

June 10, 2020Publication

Headcount and Compensation Reductions Have a Lesser Impact in PPP Loan Forgiveness With New Tripling of 'Covered Period'

COVID-19 Resource

June 5, 2020Publication

Congress (Inadvertently?) Minimizes $100K Salary Cap and SBA’s Limitations on ‘Employee-Owners’ and the Self-Employed

COVID-19 Resource

June 4, 2020Publication

PPPFA Passes the Senate: 60/40 replaces 75/25 With a Twist

COVID-19 Resource

June 3, 2020News

Horowitz and Kodesch Quoted in Taxnotes Article ‘Navigating Changes in an Already Complicated PPP Process’

In the News

June 1, 2020Publication

PPP Modifications One Step Closer to Becoming Law

COVID-19 Resource

June 1, 2020Publication

PPPs, PEOs, Temps and Forgiveness

COVID-19 Resource

June 1, 2020Publication

Which PPP Rules Apply to Me?

COVID-19 Resource

May 28, 2020Publication

PPP Loan Forgiveness: SBA Invents New Limits on ‘Owner-Employees’

COVID-19 Resource

May 27, 2020Publication

The Yellow Brick Road to PPP Loan Forgiveness: New Interim Final Rule Supplements Favorable Guidance Provided in the Loan Forgiveness Application

COVID-19 Resource

May 26, 2020Publication

Checks and Balances – SBA Loan Review and Lender Responsibilities

COVID-19 Resource

May 22, 2020Publication

Did We Say Eight Weeks? Congress Reconsiders Key PPP Terms in More Alphabet Soup Bills ⁠— PPFA, PPP DEALS and RESTART

COVID-19 Resource

May 22, 2020News

Horowitz Quoted in GeekWire Article ‘Seattle-Area Software Engineer Charged for Attempting to Defraud CARES Act of $1.5M’

In the News

May 19, 2020Publication

The HEROES We Need, Not the HEROES We Deserve

COVID-19 Resource

May 19, 2020Publication

Employee Count for PPP Loan Eligibility Includes All Employees, Not Only Employees Whose Place of Principal Residence Is in the US

COVID-19 Resource

May 19, 2020News

Horowitz, Kodesch and Pyle Quoted in Taxnotes Article ‘More PPP Loan Forgiveness Guidance Needed, AICPA Says’

In the News

May 18, 2020Publication

The SBA's PPP Loan Forgiveness Application Provides Much Needed Clarity

COVID-19 Resource

May 15, 2020Publication

The SBA Again Extends Deadline to Review Uncertainty Certification

COVID-19 Resource

May 13, 2020Event / CLE

PPP Loan Forgiveness: What We Know, What We Don’t

WaFd Bank | Webinar

May 13, 2020Publication

SBA Provides a Safe Harbor for PPP Loans Under $2M and No-Questions-Asked Return Policy for Loans Over $2M

COVID-19 Resource

May 12, 2020News

Horowitz Quoted in GeekWire Article 'Why These Tech Startups Turned Down Millions of Dollars in PPP Loans From the Federal Government'

In the News

May 11, 2020Publication

Employee Retention Credit Available for Businesses That Repay Their PPP by May 14

COVID-19 Resource

May 11, 2020Publication

Certification About the Uncertainty of Current Economic Conditions

COVID-19 Resource

May 8, 2020Publication

Employees of US Businesses and Foreign Businesses Are Counted the Same

COVID-19 Resource

May 6, 2020Publication

The SBA Extends Deadline to Review Uncertainty Certification

COVID-19 Resource

May 5, 2020Publication

Run It Back — Maximizing PPP Loan Forgiveness

COVID-19 Resource

May 5, 2020Publication

PPP Game Rules Change Again With the Sixth Interim Final Rule: Disbursements

COVID-19 Resource

May 4, 2020News

Horowitz Interviewed on KIRO Nights Radio Show About Paycheck Protection Program

In the News

May 1, 2020Publication

No Double Dipping: No Deduction for Otherwise Deductible Payments Made With Forgiven PPP Loan Proceeds (Notice 2020-32)

COVID-19 Resource

May 1, 2020Publication

IRS Issues New FAQs for Employee Retention Credit, the CARES Act Relief Provision for Employers Too Big, Too Late or Too Worried About PPP Loans

COVID-19 Resource

May 1, 2020Publication

Who CARES About My PPP Loan? Everyone.

COVID-19 Resource

April 29, 2020Publication

The 'Laker Effect' Continues: Ongoing Uncertainty With PPP Borrowers’ Uncertainty Certification

COVID-19 Resource

April 27, 2020Publication

Calculating Maximum PPP Loan Amounts Depends on Your Tax Classification

COVID-19 Resource

April 27, 2020Publication

Counting to 500 Under the PPP

COVID-19 Resource

April 23, 2020Publication

PPP Certification and the Uncertainty Principle — FAQ 31 Retroactively Reduces Uncertainty About ‘Uncertainty’ and the Need for a PPP

COVID-19 Resource

April 22, 2020Publication

PPP Certification – Uncertainty About the Meaning of 'Uncertainty'

COVID-19 Resource

April 21, 2020Event / CLE

#WeGotThisWA Series: What Every Business Should Know about PPP Loan Forgiveness Webinar

Seattle Metropolitan Chamber of Commerce | Webinar

April 17, 2020Publication

IRS CARES Enough to Give PPP Loan Recipients an Interest-Free Loan From Continued Deferral of the Employer Portion of the Social Security Tax

COVID-19 Resource

April 14, 2020Publication

Every Business That Received a Payroll Protection Program Loan (PPP Loan) CARES About Forgiveness

COVID-19 Resource

April 13, 2020Publication

PPP Affiliation Not What it Used to Be

COVID-19 Resource

April 8, 2020Publication

SBA Provides Much Needed Guidance for PPP Loans

COVID-19 Resource

April 8, 2020News

Horowitz Quoted in Seattle Times Article ‘Seattle-Area Small Businesses Applying for Federal Coronavirus Loans See Potential and Problems’

In the News

April 7, 2020News

Horowitz Quoted in CFO Dive Article ‘Shutdown-Impacted Businesses Taking PPP Loans May Risk Losing CARES Act Tax Benefits’

In the News

April 6, 2020News

Horowitz Interviewed on KIRO Nights Radio Show About CARES Act and SBA Loans

In the News

April 3, 2020Event / CLE

What You Need to Know About the CARES Act: A Small Business Virtual Roundtable

Geekwire, Lane Powell & Seattle Bank | Webinar

March 30, 2020Publication

Congress Also CARES About Self-Employed Individuals

COVID-19 Resource

March 30, 2020Publication

Affiliation Under the CARES Act PPP Provisions

COVID-19 Resource

March 30, 2020Publication

Who CARES About the Employee Retention Credit When You Have the SBA Loans — You Do, If You Have Too Many Employees for an SBA Loan or the Banks Already Made Loans for the $349B Available for the SBA Loans

COVID-19 Resource

March 28, 2020Publication

Why Everyone CARES About SBA Loans: Paycheck Protection Program and Economic Injury Disaster Relief for ‘Small’ Businesses

COVID-19 Resource

March 28, 2020Publication

Who Really CARES? How the Delayed Payment of Employer Payroll Taxes Will Help Business — Until it Hurts

COVID-19 Resource

March 27, 2020Publication

Oregon Also CARES

COVID-19 Resource

March 25, 2020Publication

Anticipated Provisions in the Relief for Workers Affected by Coronavirus Act

COVID-19 Resource

March 23, 2020Publication

COVID-19 Stimulus III – And the Band Played On

COVID-19 Resource

March 23, 2020Publication

IRS Releases Preliminary Payroll Tax Credit Guidance

COVID-19 Resource

March 19, 2020Publication

COVID-19 Second Relief Package: President Signs Scaled Back Law

COVID-19 Resource

March 18, 2020Publication

Tax Traps and Opportunities From Employers Requiring Employees to Work From Home

COVID-19 Resource

March 17, 2020Publication

Portland-Area Voters Will Vote on Whether to Adopt One Percent Personal and Business Net Income Taxes

Tax Legal Update

August 15, 2019News

Awards & Honors

June 10, 2019Publication

New Oregon Gross Receipts Tax Presents Special Challenges for Construction Projects Located in Oregon

Tax Legal Update

April 22, 2019Publication

New Opportunity Zone Proposed Regulations Continue Trend of Taxpayer Friendly Guidance

Tax Reform Legal Update

November 1, 2018Publication

Tax Delayed Is Tax Avoided: Qualified Opportunity Zones Let You Do Both

Tax Reform Update

August 15, 2018News

Awards & Honors

April 16, 2018Publication

Congress Acts to Expose Sexual Harassment — But Protects Itself and Other Surprising HR Consequences of 'Tax Reform'

Tax Reform Update

February 27, 2018Publication

Baby Out With the Bathwater?

Tax Reform Update

February 27, 2018Publication

Blue States Try to Rescue SALT Deductions With Charitable Contributions

Tax Reform Update

February 7, 2018Event / CLE

Twenty Percent Deduction Available to Flow Through Businesses

King County Bar Association Real Property, Probate & Trust Law Section | Seattle

January 23, 2018Publication

How IRC 199A and the New 20-Percent Tax Deduction for Small Businesses Works (or Doesn’t) for Sole Proprietors

Tax Reform Update

January 22, 2018Publication

Depreciation, Bonus Depreciation and Other Changes of Interest for Real Estate Owners Under 2017 Tax Reform

Tax Reform Update

January 22, 2018Publication

Architects and Engineers Are Special and the New Tax Law Proves It

Tax Reform Update

January 16, 2018Publication

Tax Reform and the HR Department: What You Need to Know Even If You Don’t Really Like Anything That Contains the Word TAX

Tax Reform Update

January 16, 2018Publication

Choice of Entity Calculus Modified by Tax Reform in Light of the Qualified Business Income Deduction: IRC Section 199A

Tax Reform Update

January 15, 2018Publication

Impact of New Tax Provisions on M&A Deals

Tax Reform Update

September 28, 2017Event / CLE

You Decant Take It With You… But We Have a Few Ideas to Share

Lane Powell Trusts & ‘Tinis Seminar | Seattle

August 15, 2017News

Fifty-nine Lane Powell Attorneys Named in The Best Lawyers® in America 2018

Awards & Honors

May 24, 2017News

Miao Selected as Fellow of the American Bar Foundation

Awards & Honors

December 21, 2016Publication

Merging Wisely: Best Practices for Structuring Successful Nonprofit Mergers

NWLawyer

December 8, 2016Event / CLE

Third Annual Startups and Emerging Companies Seminar

Lane Powell Seminar | Seattle

September 22, 2016News

Lane Powell Launches Business Transitions Team

Firm Announcement

August 17, 2016News

Fifty-one Lane Powell Attorneys Named in The Best Lawyers in America® 2017

Awards & Honors

July 22, 2016Publication

Initiative Petition 28 — Changing the Oregon Corporate Excise Minimum Tax

Journal of Multistate Taxation and Incentives

June 15, 2016Publication

Rethinking Choice of Entity — Section 1202 Stock

Oregon State Bar Taxation Section Newsletter

April 8, 2016News

Panama Papers: A History of Tax Evasion From Ancient Rome to the French Revolution to 19th-Century New Jersey

In the News

August 17, 2015News

Forty-eight Lane Powell Attorneys Named in The Best Lawyers in America® 2016

Awards & Honors

June 12, 2015News

Thirty-two Lane Powell Attorneys Named ‘Washington Super Lawyers’ and 11 Named as ‘Washington Rising Stars’

Awards & Honors

October 2, 2014News

Lane Powell Announces Succession Plan for Firm’s Top Management

August 19, 2014News

Horowitz and Lindquist Selected as Fellows of the American Bar Foundation

Awards & Honors

August 18, 2014News

Fifty-One Lane Powell Attorneys Named in The Best Lawyers in America® 2015

Awards & Honors

June 13, 2014News

Thirty-five Lane Powell Attorneys Named ‘Washington Super Lawyers’ and Fifteen Named as ‘Washington Rising Stars’

Awards & Honors

June 14, 2013News

Thirty-Six Lane Powell Attorneys Named ‘Washington Super Lawyers’ and Sixteen Named as ‘Washington Rising Stars’

Awards & Honors

June 13, 2012News

28 Lane Powell Attorneys Named ‘Washington Super Lawyers;’ 12 Named as ‘Washington Rising Stars’

Awards & Honors

August 9, 2011News

Thirty-six Lane Powell Attorneys Listed as Top Lawyers in Seattle Metropolitan Magazine

Awards & Honors

June 20, 2011News

Twenty-six Lane Powell Attorneys Named ‘Washington Super Lawyers;’ Ten Lane Powell Attorneys Named As ‘Washington Rising Stars’

Awards & Honors

July 20, 2010News

58 Lane Powell Attorneys Listed as Top Lawyers in Seattle Metropolitan Magazine

Awards & Honors

June 6, 2010News

28 Lane Powell Attorneys Named Washington Super Lawyers 2010

Awards & Honors

Lewis

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Lewis

Community Involvement

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Practices & Industries

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Admissions

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