CLIENT ALERT Jim Reidy and Mark Ventola | September 10, 2021 With the recent spike in COVID-19 infections and concerns that those numbers could rise this Fall many employers had …
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How to Avoid Difficult Limited Partner Exits at Year 15
How you can protect your project in its infancy from “aggregators” and other bad faith dealers who may try to disrupt the year 15 exit for personal gain. Jaclyn Fisher …
Nonprofits May Need to Amend Bylaws to Retain the Option to Hold Virtual Meetings
CLIENT ALERT Madeline Hutchings | July 6, 2021 As we all recover from Zoom fatigue, many of us would like to make virtual meetings a relic of the COVID Era. …
Massachusetts Enacts COVID-19 Emergency Sick Leave Requirement
CLIENT ALERT Mark Ventola | June 7, 2021 Massachusetts employees are now eligible for Emergency Paid Sick Leave for several reasons related to the COVID-19 pandemic. Continuing through September 30, …
Clouded Post-COVID Workplace? Employers Challenged by Growing Cannabis Use/Accommodation Issues
Jim Reidy and Madeline Hutchings | April 21, 2021 With more than 30 states having legalized cannabis in one form or another employers have been revisiting their drug and alcohol …
Everyone Could Be Affected by Proposed Estate Tax Changes
CLIENT ALERT Michael P. Panebianco | April 15, 2021 Senator Bernie Sanders of Vermont recently introduced the “For the 99.5% Act.” If enacted, it would likely affect almost all taxpayers …
IRS Announces More Covid-19 Related Tax Deadline Extensions
CLIENT ALERT Peter Beach | March 30, 2021 The IRS previously extended the federal income tax filing and payment deadline for individuals for the 2020 tax year to May 17, …
Maine, Massachusetts, and Vermont Have Extended Filing and Payment Deadlines for Individual Taxpayers to May 17
CLIENT ALERT Peter Beach | March 25, 2021 Massachusetts, Maine, and Vermont have extended the filing and payment deadlines for their 2020 state personal income tax returns as described below. …
IRS Extends Filing and Payment Deadline for Individual Taxpayers to May 17
CLIENT ALERT Peter Beach | March 18, 2021 The Internal Revenue Service has announced that the federal income tax filing and payment due date for individuals for the 2020 tax …
The American Rescue Plan Act
CLIENT ALERT Abbygale Martinen | March 15, 2021 On March 11, 2021, President Biden signed the American Rescue Plan Act (“ARPA”) of 2021 into law—the third relief package since the …
Is Your Business Eligible for a Second Draw PPP Loan? Applications Are Being Accepted
CLIENT ALERT By: Colleen Lyons | February 16, 2021 For almost a month, certain businesses that previously received a Paycheck Protection Program (“PPP”) Loan have been eligible to apply for …
NH Supreme Court Reinforces That The Law Means What It Says About Filing For Not-For-Profit Property Tax Exemptions
CLIENT ALERT February 9, 2021 The New Hampshire Supreme Court, in a unanimous ruling dated February 9, 2021, held that in order to get the tax exemption under NH RSA …
US Rejoins Paris Climate Agreement
CLIENT ALERT By: Robert Lucic | January 25, 2021 Shortly after his Inauguration on January 20, President Biden signed a series of Executive Orders, many of which dealt with …
NH DOJ Issues Mask Guidance and Recommendations
CLIENT ALERT Andrew Eills | January 12, 2021 As many retail establishment and other business owners can attest, enforcing Governor Sununu’s Emergency Orders pertaining to mask-wearing creates, on occasion, uncomfortable …
More Covid-19 Tax Changes: An Overview of Key Tax Provisions in the Consolidated Appropriations Act, 2021
CLIENT ALERT By: Peter Beach January 8, 2021 Below is a summary of key business and individual tax provisions included in the Consolidated Appropriations Act, 2021 (the “Act”). While many …
A New Year… a New Leave: the latest on the Massachusetts Paid Family and Medical Leave Program
CLIENT ALERT By: Karen A. Whitley January 4, 2021 After more than a year of making contributions to the Family and Employment Security Trust Fund, Massachusetts employers and workers have …
Overview of New Stimulus Legislation
CLIENT ALERT By: Abby Martinen December 28, 2020 On December 21, 2020, the Senate passed a new emergency economic relief, government funding, and tax cuts package, known as the Consolidated …
SBA Mandates New Paycheck Protection Program Loan Necessity Questionnaire for PPP Loans in Excess of $2 Million
CLIENT ALERT By: Colleen Lyons and Paul Reuland November 10, 2020 The U.S. Small Business Administration (“SBA”) recently released two forms of loan necessity questionnaires which borrowers who received Paycheck …
Governor Baker Issues Stay at Home Advisory and Three Orders Aimed at Curbing Rising COVID-19 Cases
CLIENT ALERT By: Michael J. Lambert November 3, 2020 On November 2, 2020, Massachusetts Governor Charlie Baker issued a series of sweeping but “targeted” new measures to help curb the …
Cybersecurity Experts Issue Ransomware Alert for Healthcare Industry
CLIENT ALERT By: JP Harris and Jason Gregoire November 2, 2020 On October 28-29, 2020, the United States Cybersecurity and Infrastructure Agency (CISA), the Federal Bureau of Investigation (FBI), and …
New Hampshire Main Street Relief Fund 2.0 – Application Due by October 30, 2020
CLIENT ALERT By: Paul Durham October 28, 2020 Earlier this year, we summarized the qualification criteria and application deadlines for grants under the New Hampshire Main Street Relief Fund (“MSRF”). …
Massachusetts Makes $50.8 Million in Grants Available to Small Businesses Hit Hardest by the Pandemic
CLIENT ALERT By: Jason Gregoire October 26, 2020 On October 22, 2020, Massachusetts Governor Charlie Baker announced the intent to issue $50.8 million in grants to small businesses who have …
Evaluating Financially Troubled Tenants: Bankruptcy Risks and Lease Termination Agreements
CLIENT ALERT Christopher Candon & Jaclyn Fisher | October 23, 2020 In the midst of the Covid-19 pandemic and the uniquely challenging obstacles it has created for our economy, the reliability …
SBA Provides New Guidance For PPP Loan Borrower Ownership Changes
CLIENT ALERT By: Paul Reuland and Colleen Lyons October 8, 2020 Paycheck Protection Program (“PPP”) loan borrowers continue to consider their options as COVID continues to impact the economy. For some, …
Treasury Department Issues Guidance Regarding Trump Administration’s Payroll Tax Deferral Program
CLIENT ALERT By: Peter Beach August 31, 2020 On August 8, 2020, the Trump Administration issued an Executive Memorandum on the deferral of employee payroll tax obligations. On August 28, …
SBA PPP Forgiveness Platform Scheduled to Go Live August 10, 2020
CLIENT ALERT By: Colleen Lyons July 29, 2020 While many Paycheck Protection Program (PPP) borrowers have or are in the process of preparing PPP Loan Forgiveness Applications and submitting them …
Updates to Massachusetts Paid Family Medical Leave
CLIENT ALERT By: Mark Ventola & Deniz Harrison July 20, 2020 On July 24, 2020, the Massachusetts Department of Family and Medical Leave (DFML) will publish the final version of …
Dream On: DACA Rescission Unlawful
CLIENT ALERT By: Deniz Harrison July 10, 2020 On June 18, 2020, in a 5-4 decision written by Chief Justice Roberts, the United States Supreme Court held that the Department …
PPP Loan Application Deadline Extended and Conforming Updates to Previously Issued Interim Guidance
CLIENT ALERT By: Colleen Lyons July 9, 2020 On July 4th, President Trump signed legislation extending the deadline for businesses to apply for loans under the Paycheck Protection Program (“PPP”) …
Governor Sununu Extends Long Term Care Stabilization Program to July 31, 2020 – Original End Date of June 30 Recognized as Too Early
CLIENT ALERT By: Andrew Eills June 26, 2020 Frontline nurses, other staff, and their employers in New Hampshire’s nursing homes and other Medicaid facilities can breathe a little easier this …
A Cautionary Tale: Too Much Control Over Your Contractor Could Lead to Liability
CLIENT ALERT By: John Perten June 24, 2020 A homeowner hires a general contactor to renovate her home. One of the general contractor’s employees, a carpenter, manages to cut off …
Safely Restarting Your Business: The Reopen Boston Fund
CLIENT ALERT By: Deniz Harrison June 19, 2020 Many local Boston businesses are feeling the impact of COVID-19 on their bottom line. While the Commonwealth of Massachusetts and the …
COVID-19 Impacts on Opportunity Zone Investment Requirements
CLIENT ALERT By: Peter Beach June 17, 2020 The 2017 tax law created capital gains tax breaks for investors who invest profits from stocks, bonds, and other assets into funds …
2018 Net Operating Loss Carryback Filing Deadline – June 30, 2020
CLIENT ALERT By: Peter Beach June 17, 2020 As discussed in a previous Alert, the CARES Act provides for a carryback of any Net Operating Loss (“NOL”) arising in a …
Forgiveness of PPP Loans May Be Taxable in NH and MA
CLIENT ALERT By: Peter Beach June 17, 2020 Borrowers who obtained funds under the CARES Act’s Paycheck Protection Program (the “PPP”) generally anticipated that the portion of a PPP loan …
Secretary Of State’s Select Committee On 2020 Emergency Election Support Issues Report
CLIENT ALERT By: Bradford E. Cook and Katherine M. Hanna June 10, 2020 On April 27, Secretary of State Bill Gardner appointed a 6-person Select Committee on 2020 Emergency Election …
New Hampshire Main Street Relief Fund – Final Grant Submission Due by June 12, 2020
CLIENT ALERT By: Paul Durham June 9, 2020 On June 5, 2020, the Governor’s Office for Emergency Relief and Recovery (“GOFERR”) (www.goferr.nh.gov) and the New Hampshire Department of Revenue Administration …
Paycheck Protection Program Flexibility Act Becomes Law
CLIENT ALERT By: Paul Reuland and Colleen Lyons June 5, 2020 On Friday, June 5, 2020, the President signed into law the Paycheck Protection Program Flexibility Act of 2020 (H.R. …
Overview of May PPP Loan Forgiveness Regulations
CLIENT ALERT By: Colleen Lyons June 5, 2020 As contemplated when the Paycheck Protection Loan Forgiveness Application was released in the middle of May, the Small Business Administration (“SBA”) released …
Unreasonable Delay in Executing Settlement Agreement May Constitute a Material Breach
CLIENT ALERT By: John Perten June 5, 2020 How long can you delay in signing a contract before the agreement it memorializes is stale and unenforceable? In Dalrymple v. Town …
NH Child Care Recovery and Stabilization Program Deadlines Established: Prequalification Deadline is June 3, 2020 and Application Deadline is June 11, 2020
CLIENT ALERT By: Chris Candon May 29, 2020 Along with the establishment of several other funds (e.g., Main Street Fund, Nonprofit Fund, Healthcare Fund and Agriculture Grants), the Governor’s Office …
New Hampshire COVID-19 Relief Grants Agriculture Grant Program
CLIENT ALERT By: Mark W. Dell’Orfano May 28, 2020 The New Hampshire Governor’s Office for Emergency Relief and Recovery recently announced the allocation of $10 million in emergency funding from …
N.H. Attorney General Concludes Employers Will Not Be Liable to Employees for Workers’ Compensation Benefits If Employers Follow Published Guidelines
CLIENT ALERT By: J.P. Harris May 26, 2020 The Governor’s Economic Re-Opening Task Force asked the Attorney General to examine an employer’s liability to an employee who contracts COVID-19 on …
New Hampshire Nonprofit Emergency Relief and Recovery Fund Announced
CLIENT ALERT By: Madeline Hutchings May 22, 2020 On May 15, 2020, Governor Chris Sununu announced an array of new funding commitments for industries affected by the COVID-19 outbreak. Sixty …
COVID-19 Emergency Healthcare System Relief Fund
CLIENT ALERT By: Andrew Eills May 20, 2020 Governor’s Emergency order # 44 increases total EHSRF to $100 million On March 19, 2020, Governor Sununu issued Emergency Order #9, creating …
New Hampshire Main Street Relief Fund – Important May 29, 2020 Prequalification Deadline For Eligible Businesses
CLIENT ALERT By: Paul Durham May 20, 2020 New Hampshire Governor Chris Sununu recently announced the allocation of $595 million in CARES Act funding to several programs intended to provide …
Application for PPP Loan Forgiveness Released
CLIENT ALERT By: Colleen Lyons May 18, 2020 On Friday, May 15th, the United States Small Business Administration (“SBA”) and the Treasury Department released an initial draft of SBA Form …
Will Your Commercial General Liability Insurance Policy Cover COVID-19 Claims?
CLIENT ALERT By J.P. Harris and Michael Lambert May 15, 2020 As the economy reopens and patrons return to shop at retail stores, go to hair salons and enjoy meals …
Reopening the Workforce: Unemployment Issues Abound
CLIENT ALERT By: Brian J. Bouchard May 15, 2020 Businesses in New Hampshire are starting to reopen and employers are starting to call back furloughed or temporarily laid off employees. …
PPP Safe Harbor Deadline for Return of Funds Extended to May 18
CLIENT ALERT By: Christopher Candon May 14, 2020 The PPP safe harbor deadline has been the subject of posts in recent days: Treasury Department and SBA Issues Further Guidance in …
Treasury Department and SBA Issues Further Guidance in Advance of Safe Harbor Deadline
CLIENT ALERT By: Christopher Candon May 13, 2020 This alert provides an update and additional information related to the recent post: PPP Safe Harbor for Return of Funds Set to …
PPP Safe Harbor for Return of Funds Set to Expire on May 14
CLIENT ALERT By: Christopher Candon May 12, 2020 The Paycheck Protection Program (“PPP”) is one of the most significant programs for businesses under the Coronavirus Aid, Relief, and Economic Security, …
Your Estate Plan During COVID-19: Essentials, Updates, and Opportunities
CLIENT ALERT By: Madeline Hutchings May 4, 2020 Amid the COVID-19 event, a common instinct is to put planning on the shelf until life “returns to normal.” And changing landscapes …
Remote Notarization: Massachusetts Temporarily Permits Remote Notarial Acts During The COVID-19 Emergency
CLIENT ALERT By: Michael Stanley May 1, 2020 On April 28, 2020, Governor Baker signed, “An Act Providing for Virtual Notarization to Address Challenges Related to COVID-19” (“Act”). As an …
Update: CMS Suspends Advance Payment Program and Reevaluates Accelerated Payment Program
CLIENT ALERT By Andrew Eills April 27, 2020 If nothing else, the COVID-19 pandemic proves that change in policy is constant and rapid. On March 28, 2020 – just a …
Enforcing the CARES Act: Court Rules That CARES Contains No Private Right of Action, But are Other Remedies Available?
CLIENT ALERT By: Michael Stanley April 27, 2020 The Coronavirus Aid, Relief, and Economic Security Act, Pub. L. 116–136 (“CARES”), and in particular the Paycheck Protection Program (“PPP”) has been viewed …
Attorney General Issues Opinion on Immunity for Health Care Workers
CLIENT ALERT By: Katherine Hanna April 24, 2020 New Hampshire health care facilities and their employees and volunteers who are braving the front lines to respond to the COVID-19 crisis …
Massachusetts Places a Moratorium on Evictions and Residential Foreclosures
CLIENT ALERT By: Michael Stanley April 22, 2020 On April 20, 2020, Governor Baker signed House Bill 4647, “An Act Providing for a Moratorium on Evictions and Foreclosures during the …
CARES Act Overhauls Federal Law Governing Privacy of Substance Use Disorder Treatment Information
CLIENT ALERT By: Jason Gregoire April 21, 2020 In 1975, Congress enacted a law (42 U.S.C. § 290-dd2) and corresponding regulations (42 C.F.R. Part 2) to protect the confidentiality of …
“Alternative Care Settings” – Governor Sununu Orders In-Network Payments Rates for Procedures Conducted at Out-of-Network Sites
CLIENT ALERT By: Andrew Eills April 19, 2020 In order to be paid for acute care procedures at negotiated rates, a contract between a health insurer and a hospital requires …
