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June 29, 2023Publication

Moore or Less (Tax): U.S. Supreme Court Action Signals Need for Protective Refund Claims for IRC § 965 Inclusions

Tax Legal Update

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 2, 2020News

Kodesch Quoted in Taxnotes Article ‘PPP Borrowers May Need to Explain Themselves in New Forms’

In the News

October 13, 2020Publication

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

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 26, 2020News

Kodesch Quoted in Taxnotes Article ‘More Guidance, More Problems for PPP Borrowers’

In the News

August 25, 2020Event / CLE

Applying for PPP Loan Forgiveness Via Loan Forgiveness Portal: Application Process and Calculations, Which Application to File and Impact of Furloughing on Loan Forgiveness

MyLawCLE | Webinar

August 20, 2020Publication

2020 Gifting Considerations

Private Client Services Legal Update

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 29, 2020Publication

Main Street Lending Program Facilities Deadlines Extended

COVID-19 Resource

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 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

But Wait, There's More… Changes to the Main Street Loan Program

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 9, 2020Event / CLE

Paycheck Protection Program Update

ThinkTech Hawaii | Webinar

June 8, 2020Publication

New Details of Main Street Loan Program Released — Launch Promised Soon

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

PPPs, PEOs, Temps and Forgiveness

COVID-19 Resource

June 1, 2020Publication

Which PPP Rules Apply to Me?

COVID-19 Resource

June 1, 2020Publication

PPP Modifications One Step Closer to Becoming Law

COVID-19 Resource

May 28, 2020News

Kodesch Quoted in Puget Sound Business Journal Article ‘A Math Error May Explain Why Many PPP Loans Will Fall Short of Forgiveness. But There Are Fixes.’

In the News

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 20, 2020Event / CLE

PPP Loan Updates

The Jewish Federations of North America | Webinar

May 19, 2020News

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

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 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 15, 2020Event / CLE

PPP Loan Forgiveness and Certification Considerations

KeyBank | Webinar

May 14, 2020Publication

Are Coronavirus Relief Payments Subject to Washington State’s B&O Tax? Not So Far, but the Other Shoe Has Not Dropped Yet!

COVID-19 Resource

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 13, 2020Event / CLE

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

WaFd Bank | Webinar

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 27, 2020Publication

Will Congressional Amendments to the CARES Act Actually Help 'Mom and Pop' -Sized, and Women and Minority-Owned, Small Businesses?

COVID-19 Resource

April 23, 2020Publication

PPPHCEA Expands the PPP, EIDL and the Number of Acronyms We Need to Master

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 23, 2020Event / CLE

The CARES Act & Other Financial Relief Programs for Senior Living and Care Providers

Lane Powell | Webinar

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 16, 2020Publication

The Fed Shows How Much it CARES About Main Street (aka Mid-Size Plus Businesses)

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, 2020News

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

In the News

April 8, 2020Publication

SBA Provides Much Needed Guidance for PPP Loans

COVID-19 Resource

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

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 25, 2020Publication

Anticipated Provisions in the Relief for Workers Affected by Coronavirus Act

COVID-19 Resource

March 23, 2020Publication

IRS Releases Preliminary Payroll Tax Credit Guidance

COVID-19 Resource

March 23, 2020Publication

COVID-19 Stimulus III – And the Band Played On

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

May 20, 2019Publication

Repeal of FIRPTA: New Opportunity Zone Proposed Regulations Clear Procedural Hurdle for Foreign Investors to Sell Real Property Without Paying Tax on Gain

Tax Reform Legal Update

April 22, 2019Publication

New Opportunity Zone Proposed Regulations Continue Trend of Taxpayer Friendly Guidance

Tax Reform Legal Update

March 15, 2019Publication

Overview of the New IRS Partnership Audit Regime

Tax Reform Legal Update

March 15, 2019Publication

Will the IRS Include Brownfields Properties in Its Opportunity Zone Regulations?

Tax Reform Legal Update

January 4, 2019Publication

Repeal of FIRPTA: How Opportunity Zones Allow Foreigners to Invest in US Real Property Without Paying Tax on Future Gain

Tax Reform Update

November 27, 2018Publication

Proposed IRC § 956 Regulations Fix an Oversight in Federal Tax Reform

Tax Reform Update

November 1, 2018Publication

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

Tax Reform Update

May 22, 2018Publication

Income Tax Planning for Investment Management Expenses via a Family Office

Tax Reform Update

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

Blue States Try to Rescue SALT Deductions With Charitable Contributions

Tax Reform Update

February 27, 2018Publication

Baby Out With the Bathwater?

Tax Reform Update

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

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