Sheehan Phinney Client Advisories: CARES Act Tax Benefits for Individuals By: Peter Beach, March 30, 2020 The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted on March 27, 2020. This article discusses the tax relief provisions for individuals that are contained in the Act. Recovery Rebates The bill provides a $1,200 …
Alert
CARES Act Tax Benefits for Individuals
CLIENT ALERT By: Peter Beach March 30, 2020 The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted on March 27, 2020. This article discusses the tax relief provisions for individuals that are contained in the Act. Recovery Rebates The bill provides a $1,200 refundable tax credit for individuals ($2,400 for taxpayers filing …
CARES Act Tax Benefits for Businesses
CLIENT ALERT By: Peter Beach March 30, 2020 The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted on March 27, 2020. This article discusses the tax relief provisions for businesses that are contained in the Act. Employee retention credit for employers The CARES Act provides a refundable payroll tax credit for …
Update on Federal and Northern New England State Tax Efforts to Reduce the Economic Impact of COVID-19
CLIENT ALERT By: Peter Beach & Mark Dell’Orfano March 30, 2020 State Tax New Hampshire. At this time, the state of New Hampshire has not extended the deadline to file or pay any tax administered by the New Hampshire Department of Revenue Administration. However, the DRA continues to monitor the situation and will communicate any …
The Coronavirus Aid, Relief, and Economic Security (Cares) Act and Unemployment Benefits – Summary
CLIENT ALERT By: David McGrath March 30, 2020 Introduction The Coronavirus Aid, Relief, and Economic Security (CARES) Act enhances and extends unemployment benefits for many workers in three basic ways: Increases typical unemployment insurance benefits (UIB) by $600 per week through July 31, 2020; Establishes a program to provide 13 weeks of UIB for workers …
NTV Management, Inc. v. Lightship Global Ventures, LLC
CLIENT ALERT SJC Looks Into Terms and Context of Consulting Agreement to Determine Whether it Requires a “Transaction in Securities.” By: Michael Lambert and Deniz Harrison March 30, 2020 The Supreme Judicial Court recently took a hard look into the terms of, and context surrounding, a contract for consulting and advisory services in connection with …
Paycheck Protection Program
CLIENT ALERT By: Colleen Lyons March 28, 2020 One of the most significant new programs for businesses under the CARES Act is the new Paycheck Protection Program (“PPP”). This program will be administered by the Small Business Administration (“SBA”) and is designed to help eligible businesses continue to pay operational costs like payroll, health benefits, …
Environmental Compliance and Enforcement Discretion During the COVID-19 Pandemic
CLIENT ALERT By: Tom Burack, Lynn Preston & Robert Lucic March 27, 2020 On March 26, 2020, the US Environmental Protection Agency (EPA) issued a temporary policy laying out how the agency will exercise its enforcement discretion in addressing environmental noncompliance matters that arise under federal environmental laws during the course of the COVID-19 pandemic. …
New Hampshire Orders Workplace Closures, Orders Residents to Stay Home
CLIENT ALERT By: Alexander Pyle March 27, 2020 On March 26, 2020, Governor Sununu issued an order requiring businesses and other organizations that do not provide essential services to close their physical workplaces, commencing at 11:59 p.m. on March 27, 2020 and continuing until 12:01 a.m. on May 4, 2020. The order also requires all …
The Coronavirus Aid, Relief, and Economic Security Act (The Cares Act)
CLIENT ALERT By: Peter Beach, Paul Durham, Andrew Eills, Colleen Lyons & Alexander Pyle March 27, 2020 On March 26, 2020, the Senate passed the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), the third federal stimulus package designed to address the effects of the COVID-19 pandemic. If, as expected, the current bill …
Governor Sununu’s Emergency Order #9, issued on March 19th, 2020 regarding: Emergency Healthcare System Relief Fund
CLIENT ALERT By: Katherine M. Hanna March 26, 2020 On March 19, 2020, Governor Sununu issued Emergency Order #9, which establishes the Emergency Healthcare System Relief Fund. “The Order creates a $50M fund to provide emergency relief to hospitals and other healthcare providers that are serving an essential component of the State’s healthcare system during …
Research Funding Opportunity for New Hampshire Businesses
CLIENT ALERT By: Paul Reuland March 26, 2020 The New Hampshire Innovation Research Center (“NHIRC”) is currently accepting applications from New Hampshire businesses that seek to partner with academic institutions for product research and development. An approved business may be granted up to $125,000 in NHIRC funds. The mission of the NHIRC is to foster …
COVID-19 Construction Update
CLIENT ALERT By: John Perten March 26, 2020 Governor Baker’s emergency order shutting down all brick and mortar businesses went into effect at noon on 3/24. As previously reported, the order raises as many questions as it answers. As to the construction industry, we continue to think that the order is ambiguous but it appears …
Construction Bond Claims, Mechanics Liens, and COVID-19
CLIENT ALERT By: John Perten March 26, 2020 It is likely that with the COVID-19 crisis, many projects will be delayed or cancelled. It is also likely that given the financial impact on contractors and developers, many parties will be unable to meet their financial and performance obligations even when the crisis abates. If there …
COVID-19: Key Considerations for Business Owners and Managers
CLIENT ALERT By: Paul Reuland and Alexander Pyle March 26, 2020 Across the country, owners and managers of companies of all sizes types face a number of challenges as they assess the impact of COVID-19 (the “Coronavirus”) on their businesses and what steps can be taken to mitigate harm. With the myriad new laws, regulations …
Remote Notarizations in NH During This State of Emergency – Don’t Forget the Formalities When Notarizing Documents
CLIENT ALERT By: JP Harris March, 25 2020 (updated March 26,2020) As many companies attempt to do business with a largely remote workforce, many transactions are coming together with electronic signatures. Fortunately, laws already in place facilitate the electronic signing process. One aspect of signing documents that has not “gone digital,” though, is the formality …
SJC Continues to Strengthen Successor Liability Theory in the Name of Equity
CLIENT ALERT By: Deniz Harrison and Chas Waters March 26, 2020 The Massachusetts Supreme Judicial Court reinforced the extensive strength of the equitable theory called successor liability. Specifically, in Smith v. Kelley, SJC-12759 (Feb. 2020) the Court determined that successor liability still applies where the liable predecessor professional corporation “continued” as a sole proprietorship, ultimately …
What Constitutes “Essential Services” and Does My Business and Workforce Qualify?
CLIENT ALERT by: Michael Lambert March 25, 2020 With many state and municipal governments restricting “brick and mortar” business to “Essential Services” or permitting only an “Essential Workforce” to be physically present at a place of employment, more questions are being asked than answered. Does my company fall within the list of “Essential Services?” Are …
Don’t Forget About Cybersecurity with Increased Telecommuting
CLIENT ALERT By: JP Harris March 25, 2020 In the last several weeks, many businesses have significantly increased the number of telecommuters to implement social distancing in response to the COVD-19 outbreak. Increasing outside access to the company’s network and dispersing access to company data to more remote workers increases legal risk that must be …
The Reimbursement/Credit Process Under the Families First Coronavirus Response Act
CLIENT ALERT By: Mark Ventola March 25, 2020 The Families First Coronavirus Response Act (the “Act”) was signed into law on March 18, 2020. Two of the most important, and discussed, requirements of the Act are that employers provide emergency paid sick and family leave for absences that are related to COVID-19 for employees and …
Federal and State Tax Efforts to Reduce the Impact of COVID-19
CLIENT ALERT By: Mark Dell’Orfano and Peter Beach March 24, 2020 On March 20, 2020, the IRS issued revised tax guidance for 2019, granting tax filers and advisers coping with the COVID-19 pandemic additional time – until July 15, 2020 – to file tax returns and make required tax payments, without interest or penalties. The …
Don’t Be Discouraged by “Your Insurance Does Not Cover This”
CLIENT ALERT By: Michael Lambert March 24, 2020 As the COVID-19 crisis continues to wreak havoc on businesses throughout the world, many business owners have reached out to their insurance brokers or companies to inquire about coverage for the mounting losses. The first responses businesses are likely to hear will include: Business interruption coverage does …
Massachusetts Orders Workplace Closures and Restricts Gatherings of More Than 10
CLIENT ALERT By: Alexander Pyle March 24, 2020 On March 23, 2020, Governor Baker issued an order requiring non-essential businesses to close their physical workplaces, commencing at 12:00 noon on March 24, 2020 and continuing until 12:00 noon on April 7, 2020. The order also generally prohibits gatherings of more than 10 people throughout the …
COVID-19 Update for Persons in the Construction Industry
CLIENT ALERT By: John Perten March 23, 2020 We now know that it is just a matter of time before this current crisis either shuts your jobs down completely or, at a minimum, causes massive delays. Today, March 23rd, the Commonwealth of Massachusetts shut down all non-essential businesses effective tomorrow, March 24th, at noon. And, …
COVID-19 Medicare Provider Enrollment Relief: CMS Update and FAQs
CLIENT ALERT By: Andrew Eills March 23, 2020 Expedited healthcare provider enrollment in Medicare is crucial to increasing the availability of physicians and non-physician practitioners. CMS has issued, as of March 23, 2020, responses to questions concerning new flexible Medicare enrollment procedures occasioned by the COVID-19 national emergency. CMS is employing its authority under Section …
Federal Government Joins New Hampshire In Prohibiting Foreclosures
CLIENT ALERT By: James LaMontagne March 23, 2020 On March 17, 2020, New Hampshire Governor Christopher Sununu issued Emergency Order #4 pursuant to Executive Order 2020-04 prohibiting all judicial and non-judicial foreclosure actions under New Hampshire RSA 479 or any other applicable law, rule or regulation during New Hampshire’s State of Emergency. Emergency Order #4 …
Government’s Ability to Sway Insurance Coverage for COVID-19 Losses is Limited
CLIENT ALERT By: Michael Lambert March 23, 2020 An insurance policy is a contract between the insured and the insurance company. The terms of that contract, and the obligations of both parties, are set forth in detail in the insurance policy. While the government can legislate what can and cannot be included in these contracts …
Health Professional Licensing Update: Practicing Medicine Across State Lines Without a License to Respond to Covid-19
CLIENT ALERT By: Andrew Eills March 23, 2020 The spread of Covid-19 will require many healthcare professionals to counter the potential surge of patients with the disease. These professionals are on the front lines of the pandemic and their services will be needed throughout the country. Regulatory developments to ensure that patients have access to …
Recent Actions to Support Small Massachusetts Businesses Affected by COVID-19
CLIENT ALERT By: Alex Pyle March 23, 2020 In recent days the Governor and other governmental agencies have taken a number of steps to provide support and relief to Massachusetts businesses affected by the unfolding COVID-19 pandemic. Some of the most significant of these small business measures are the following: SBA Disaster Declaration On March …
Recent Changes to Federal Telehealth Laws in Response to the COVID-19 Outbreak
CLIENT ALERT By: Jason Gregoire March 20, 2020 Health care consumers have likely heard of, or received some aspect of their care through, “telemedicine” or “telehealth” applications, software, or phone services. What many of these consumers do not know, however, is that state and federal insurance and licensing laws have lagged behind technological advances. For …
Critical Lease Issues in COVID-19 Crisis
CLIENT ALERT By: Bruce Bagdasarian March 20, 2020 The current crisis has created unprecedented pressure on the retail and hospitality industries. With people staying at home, except for an occasional trip to the grocery market, and with some cities closing down restaurants, except perhaps for take-out, restaurants and brick and mortar retail are reeling, other …
Insurance Coverage Issues Abound
CLIENT ALERT By: Michael Lambert March 20, 2020 With the incredible disruption to businesses, large and small, executives across the country are scouring their insurance policies to see if the premiums they have been paying for years might have been worth it. Business interruption insurance, trade disruption insurance and civil authority coverage may all provide …
Force Majeure and Contract Considerations During the Coronavirus Pandemic
CLIENT ALERT By: Paul Durham and Mark Dell’Orfano March 20, 2020 The response of governments, regulators, and public health organizations to the coronavirus COVID-19 pandemic continues to evolve on a daily and, at times, hourly basis. Businesses worldwide are moving rapidly to preserve the health and wellbeing of their employees and customers while also maintaining …
What Employers Need to Know About the Families First Coronavirus Response Act
CLIENT ALERT By: Liz Bailey and Karen Whitley March 20, 2020 On March 18, 2020, President Trump signed into law the “Families First Coronavirus Response Act” (H.R. 6201) (“the Act”) after this legislation passed in the Senate. The Act takes effect “not later than 15 days after its enactment,” or April 2, 2020. The Act …
US SBA Offers Financial Assistance to Businesses Impacted by Coronavirus
CLIENT ALERT By: Paul Reuland Updated: March 30, 2020 The U.S. Small Business Administration (the “SBA”) is currently accepting applications for Economic Injury Disaster Loans (“EIDL”) from businesses impacted by the Coronavirus. It is expected that demand for these loans will be high and processing times will be significantly delayed. Accordingly, businesses with an immediate …
Are Your Estate Planning Documents Ready?
ESTATE PLANNING ALERT March 18, 2020 In these uncertain times, where many clients and their employees are at home, this is a reminder that for those who do not have their durable powers of attorney for healthcare and living wills prepared and signed, along with other estate planning documents, Sheehan Phinney’s estate planning group stands …
Federal Government Takes Fiscal Actions to Reduce Impact of COVID-19 on Businesses
Print PDF: Federal Government Takes Fiscal Actions to Reduce Impact of COVID-19 on Businesses CLIENT ALERT By: Mark Dell’Orfano and Peter Beach March 18, 2020 Treasury Secretary Steven Mnuchin announced, during President Trump’s press conference on March 17, 2020, that as part of the federal government’s response to the Coronavirus, the Internal Revenue Service will …
Message from Firm President: COVID-19
Dear clients and friends, As our shared experience with the coronavirus (COVID-19) continues to evolve, I want you to know what we are doing here at Sheehan Phinney to keep our clients, employees, and community secure. We are following guidance from the World Health Organization, U.S. Centers for Disease Control and Prevention, and local …
SBA Announces Disaster-Assistance Loan Program in Response to Coronavirus
Print page: SBA Announces Disaster-Assistance Loan Program in Response to Coronavirus CLIENT ALERT By: Christopher Candon March 13, 2020 The U.S. Small Business Administration (SBA) was formed in 1953 to help small business owners and entrepreneurs, providing counseling, capital, and contracting expertise. In the wake of recent natural disasters (Hurricanes Michael and Florence), the SBA …
COVID-19: HIPAA Covered Entity and Business Associate Disclosure Rules
Print PDF: COVID-19: HIPAA Covered Entity and Business Associate Disclosure Rules CLIENT ALERT By: Andrew Eills and Jason Gregoire March 13, 2020 With President Trump’s implementation of a travel ban on European travelers, calls for a ban on large gatherings, the creation of “exclusion zones,” recommendations for “social distancing,” the cancellation of festivals and sporting …
COVID-19 Preparedness: Basic Employment Law Questions Answered
Print page: COVID-19 Preparedness: Basic Employment Law Questions Answered CLIENT ALERT By: Mark Ventola and Brian Bouchard March 11, 2020 As more and more cases of COVID-19 appear across the United States, employers should begin preparing for COVID-19 and how it may affect their workforce. This Client Alert answers basic employment law questions for responding …
Automile Holdings, LLC v. McGovern
Print page: AUTOMILE HOLDINGS, LLC v. McGOVERN CLIENT ALERT By: Michael Lambert and Deniz Harrison March 3, 2020 Non-competition agreements are a much discussed topic in Massachusetts today, particularly with the recent enactment of the Massachusetts Noncompetition Agreement Act (“MNAA”). One area specifically excluded from the MNAA, however, are employee non-solicitation covenants. The SJC recently …
Carefully Safeguarding the Sensitive Data of Your Business
CLIENT ALERT By James P. Harris and Doug G. Verge In today’s digital world, there are a host of reasons why businesses need to carefully safeguard the sensitive data they generate and collect. Some of those reasons are imposed by statute or regulation, and those rules will grow in number and scope as time passes. …
Titles Matter
Client Alert By: John Perten Under the Massachusetts Wage Act, employers are liable for up to treble damages for failing to pay wages. Regardless of corporate status, the “president, treasurer … and any officers or agents having management of such corporation” are deemed employers under the statute and therefore personally liable. In Lynch v. Crawford, …
California Consumer Privacy Act
PRINT PAGE CLIENT ALERT By Doug Verge Are You Ready? As you may already be aware, more and more data privacy and security laws are being enacted, and some carry with them significant financial and other penalties for noncompliance. The General Data Protection Regulation (GDPR) was the first significant piece of such legislation. In the …
NH Legal Perspective: Insider Threats – The Risk You May Never See Coming
This article was originally published in the Union Leader and can be found here. NH Legal Perspective: Insider Threats – The Risk You May Never See Coming By: Brian Bouchard November 16, 2019 Let’s say you own a company. As the company owner, think of the troves of confidential information that you and the company …
EPA and the Army Recodify Previous WOTUS Rules
Print page: EPA WOTUS Rules Client Alert CLIENT ALERT By: Lynn Preston Back to the Past… Yesterday, October 22, 2019, the EPA and the Department of the Army published in the Federal Register the final rule to repeal the 2015 Clean Water Rule, Definition of the Waters of the United States, or as most of us …
The Department of Labor Announces New Rule on Salary Level for White Collar Exemptions
Print page: Salary Client Alert CLIENT ALERT By: Mark Ventola and Jim Reidy On September 23, 2019 the United States Department of Labor (“US DOL”) issued its Final Rule (the “Rule”) updating the Fair Labor Standards Act regulations governing the salary level needed to qualify for the so-called “white collar exemptions.” These exemptions apply to …
In “Grand Bargain” Massachusetts Enacts Paid Family Leave, $15 Minimum Wage
CLIENT ALERT By: Mark J. Ventola On June 28, 2018, Governor Baker signed a bill that will raise the state’s minimum wage to $15 an hour, mandate paid family and medical leave, eliminate premium pay for work on Sundays and holidays, and establish a permanent sales tax holiday. The bill is being called the “Grand …
Major Non-competition Agreement Reform in Massachusetts
CLIENT ALERT by Mark J. Ventola On July 31, 2018 the Massachusetts Legislature passed a non-competition reform bill. In signing this bill, the Governor marked the end of over ten years of effort by certain legislators to address the law of non-competition agreements, and place statutory restrictions upon them. Needed or not, the Non-compete …
New Hampshire Workplace Legal Developments
Good news for employers from NH Legislature and Breaking News from Supreme Court regarding Public Sector Employment Recent Updates to New Hampshire Workplace Laws By Karen A. Whitley On June 25, 2018, New Hampshire Governor Sununu signed a bill (“June 2018 amendments”) which modifies workplace laws about Department of Labor inspections, poster and notice requirements, …
How CA’s New Data Privacy Law Will Affect You
CLIENT ALERT by J.P. Harris In May 2018, the European Union’s sweeping data privacy regulation, the General Data Protection Regulation (“GDPR”), went into effect. Ever since, companies in the United States have been trying to figure out whether they are subject to the GDPR and if so, how to implement its requirements – neither of …
Supreme Judicial Court Advises Legislature Should Clarify Independent Contractor Test
CLIENT ALERT by Mark J. Ventola and Paul S. Lopez In Massachusetts, there are four distinct methods that are used to determine whether a worker should be considered an employee or an independent contractor, depending upon the reason for the inquiry: a three-prong test under the Massachusetts Wage Act, an alternative three-prong test under the …
Unused Sick Time Not “Wages” Under Massachusetts Law
CLIENT ALERT by Mark J. Ventola and Paul S. Lopez On January 29, 2018, the Massachusetts Supreme Judicial Court (“SJC”) ruled that accrued but unused sick time does not constitute “wages” under the Massachusetts Wage Act (the “Wage Act”). With this broad ruling, employers may safely conclude that they are not required to pay employees …
MCAD Issues Guidance on the Pregnant Workers Fairness Act
CLIENT ALERT by Mark J. Ventola and Paul S. Lopez Last year, Governor Baker signed the Massachusetts Pregnant Workers Fairness Act (the “Act”) into law. The Act, which goes into effect on April 1, 2018, makes it unlawful for an employer in Massachusetts to discriminate against an employee because of her pregnancy or a pregnancy-related …
Overview of the Most Significant Reform of the US Tax Code Since 1986
CLIENT ALERT By Peter T. Beach The Tax Cuts and Jobs Act (the “Act”) signed by the president on December 22, 2017, lowers most business and individual tax rates, makes fundamental changes to US international tax rules, and generally represents the most sweeping reform of the US tax code in over 30 years. The Act will …
SJC Weighs in on Whether an Estate Administrator Can Access a Decedent’s Emails
CLIENT ALERT By David L. Hansen and D. Deniz Aktas Recently, the Supreme Judicial Court partially answered the thorny question of who should have access to a person’s emails after they have passed on. This client alert briefly discusses the Court’s decision in Ajemian v. Yahoo!, Inc. 478 Mass. 169 (2017) and how it may …
Massachusetts Appeals Court Rejects Effort to Extend Duration of Restrictive Covenant Pertaining to Real Estate
CLIENT ALERT By John H. Perten In a decision dated December 5, 2017 captioned Berger v. 2 Wyndcliff, LLC, the Massachusetts Appeals Court revisited the issue of whether restrictive covenants on real estate could be enforced for a period greater than 30 years. By statute, restrictive covenants of unspecified duration that run with the land are …
New Massachusetts Law for Private Company Owners
CLIENT ALERT By: Chas Waters The Supreme Judicial Court of Massachusetts issued a precedent-setting decision (Koshy v. Sachdev, SJC-12222 (September 14, 2017)) in favor of Sheehan Phinney’s client, an equal owner and director of a Massachusetts software company. The decision made new law in the area of private company shareholder disputes. The SJC interpreted for …
New Massachusetts Case Law on Private Company Deadlock
CLIENT ALERT By: Chas Waters The Supreme Judicial Court of Massachusetts issued a precedent-setting decision (Koshy v. Sachdev, SJC-12222 (September 14, 2017)) in favor of Sheehan Phinney’s client, an equal owner and director of a Massachusetts software company. The decision made new law in the area of private company shareholder disputes. The SJC interpreted for …
