SBA Loan Options Following Enactment of the Coronavirus Aid, Relief, and Economic Securities Act (“CARES Act”) On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief and Economic Security Act (“ CARES Act ”), a $2 trillion stimulus package which includes relief for small business owners affected by the novel coronavirus (COVID-19). The new…

COVID-19 Alert To our clients, friends and colleagues: Governor Ned Lamont of Connecticut has issued an Executive Order directing all workers at ‘non-essential’ businesses in the state to stay at home during the novel coronavirus (COVID-19) outbreak. This order, which follows similar orders from the states of New York, Pennsylvania, California and Illinois, will go…

Part 1 – Getting Started The talk of real estate (and to a lesser extent business and infrastructure) investing in 2019 was the Opportunity Zones tax incentive program promulgated under the Tax Cuts and Jobs Act of 2017. Simply put, the opportunity zone program provides generous incentives to taxpayers that invest capital gains proceeds in…

The importance of financial covenants for the long-term success of a borrower-lender relationship cannot be overstated. In this multi-part blog post series, we will review the key negotiating levers for the most common financial covenants included in middle market cash flow loan (C&I loan) transactions. Part two will focus on leverage ratio covenants. Subsequent blog…

When selling a business, maximizing return is the primary goal of most owners. With increasing frequency, owners – particularly those also serving as a key member of management – can increase their returns by retaining an ownership stake in their business or the business of the acquirer in lieu of entirely cashing out their ownership…

We have previously published Client Alerts summarizing the new opportunity zones tax incentive program (OZ program)created by Sections1400Z-1 and1400Z-2 of the Internal Revenue Code (Code) and proposed regulations published by the Department of the Treasury and the Internal Revenue Service in October 2018 and April 2019 (the proposed regulations). Click here to see our November…

Recent national attention on the issue of non-competition covenants has once again highlighted the question of what criteria are necessary for a court to enforce restrictions on former employees to engage in competitive activities. Several recent news articles have detailed reactions to employers’ requiring low-level employees, who do not have the ability to take meaningful…

Post-closing disputes in private mergers and acquisitions (M&A) transactions can quickly turn what was thought to be a value creating decision into a source of frustration and value destruction. Thankfully, many post-closing disputes are due to a lack of appropriate planning and insufficient forethought prior to executing the definitive acquisition agreement, meaning they can be…

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