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Alert

Home / Alert

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 …

Posted on Thursday, April 15th, 2021 in Alert, Author: Michael P. Panebianco
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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, …

Posted on Tuesday, March 30th, 2021 in Alert, Author: Peter T. Beach
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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. …

Posted on Thursday, March 25th, 2021 in Alert, Author: Peter T. Beach
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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 …

Posted on Thursday, March 18th, 2021 in Alert, Author: Peter T. Beach
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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 …

Posted on Monday, March 15th, 2021 in Alert, Author: Abbygale S. Martinen
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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 …

Posted on Tuesday, February 16th, 2021 in Alert, Author: Colleen Lyons
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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 …

Posted on Tuesday, February 9th, 2021 in Alert, Author: Bradford E. Cook and Andrew B. Eills
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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 …

Posted on Monday, January 25th, 2021 in Alert, Author: Robert R. Lucic
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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 …

Posted on Tuesday, January 12th, 2021 in Alert, Author: Andrew B. Eills
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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 …

Posted on Friday, January 8th, 2021 in Alert, Author: Peter T. Beach
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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 …

Posted on Monday, January 4th, 2021 in Alert, Author: Karen A. Whitley
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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 …

Posted on Monday, December 28th, 2020 in Alert, Author: Abbygale S. Martinen
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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 …

Posted on Tuesday, November 10th, 2020 in Alert, Author: Colleen Lyons and Paul S. Reuland
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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 …

Posted on Tuesday, November 3rd, 2020 in Alert, Author: Michael J. Lambert
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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 …

Posted on Monday, November 2nd, 2020 in Alert, Author: Jason D. Gregoire and James P. Harris
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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”). …

Posted on Wednesday, October 28th, 2020 in Alert, Author: Paul Durham
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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 …

Posted on Monday, October 26th, 2020 in Alert, Author: Jason D. Gregoire
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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 …

Posted on Friday, October 23rd, 2020 in Alert, Author: Christopher M. Candon and Jaclyn N. Fisher
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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, …

Posted on Thursday, October 8th, 2020 in Alert, Author: Colleen Lyons and Paul S. Reuland
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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, …

Posted on Monday, August 31st, 2020 in Alert, Author: Peter T. Beach
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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 …

Posted on Wednesday, July 29th, 2020 in Alert, Author: Colleen Lyons
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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 …

Posted on Monday, July 20th, 2020 in Alert, Author: Mark J. Ventola and Deniz Harrison
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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 …

Posted on Friday, July 10th, 2020 in Alert, Author: Deniz Harrison
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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”) …

Posted on Thursday, July 9th, 2020 in Alert, Author: Colleen Lyons
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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 …

Posted on Friday, June 26th, 2020 in Alert, Author: Andrew B. Eills
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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 …

Posted on Wednesday, June 24th, 2020 in Alert, Author: John H. Perten
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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 …

Posted on Friday, June 19th, 2020 in Alert, Author: Deniz Harrison
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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 …

Posted on Wednesday, June 17th, 2020 in Alert, Author: Peter T. Beach
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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 …

Posted on Wednesday, June 17th, 2020 in Alert, Author: Peter T. Beach
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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 …

Posted on Wednesday, June 17th, 2020 in Alert, Author: Peter T. Beach
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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 …

Posted on Thursday, June 11th, 2020 in Alert, Author: Katherine M. Hanna and Bradford E. Cook
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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 …

Posted on Tuesday, June 9th, 2020 in Alert, Author: Paul Durham
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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. …

Posted on Friday, June 5th, 2020 in Alert, Author: Colleen Lyons and Paul S. Reuland
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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 …

Posted on Friday, June 5th, 2020 in Alert, Author: Paul S. Reuland and Colleen Lyons
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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 …

Posted on Friday, June 5th, 2020 in Alert, Author: John H. Perten
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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 …

Posted on Friday, May 29th, 2020 in Alert, Author: Christopher M. Candon
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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 …

Posted on Thursday, May 28th, 2020 in Alert, Author: Mark W. Dell’Orfano
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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 …

Posted on Tuesday, May 26th, 2020 in Alert, Author: James P. Harris
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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 …

Posted on Friday, May 22nd, 2020 in Alert, Author: Madeline Christie Hutchings
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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 …

Posted on Wednesday, May 20th, 2020 in Alert, Author: Andrew B. Eills
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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 …

Posted on Wednesday, May 20th, 2020 in Alert, Author: Paul Durham
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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 …

Posted on Monday, May 18th, 2020 in Alert, Author: Colleen Lyons
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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 …

Posted on Friday, May 15th, 2020 in Alert, Author: James P. Harris and Michael J. Lambert
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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. …

Posted on Friday, May 15th, 2020 in Alert, Author: Brian J. Bouchard
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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 …

Posted on Thursday, May 14th, 2020 in Alert, Author: Christopher M. Candon
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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 …

Posted on Wednesday, May 13th, 2020 in Alert, Author: Christopher M. Candon
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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, …

Posted on Tuesday, May 12th, 2020 in Alert, Author: Christopher M. Candon
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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 …

Posted on Monday, May 4th, 2020 in Alert, Author: Madeline Christie Hutchings
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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 …

Posted on Thursday, April 30th, 2020 in Alert, Author: Michael R. Stanley
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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 …

Posted on Monday, April 27th, 2020 in Alert, Author: Andrew B. Eills
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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 …

Posted on Monday, April 27th, 2020 in Alert, Author: Michael R. Stanley
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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 …

Posted on Friday, April 24th, 2020 in Alert, Author: Katherine M. Hanna
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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 …

Posted on Wednesday, April 22nd, 2020 in Alert, Author: Michael R. Stanley
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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 …

Posted on Tuesday, April 21st, 2020 in Alert, Author: Jason D. Gregoire
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“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 …

Posted on Sunday, April 19th, 2020 in Alert, Author: Andrew B. Eills
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Main Street Loan Programs-Relief for Businesses with up to 10,000 Employees or up to $2.5 Billion in 2019 Annual Revenues

CLIENT ALERT By: Margaret Probish April 19, 2020 On April 9, 2020 the Federal Reserve announced two so-called “Main Street” loan programs to address the economic impact of COVID-19 on …

Posted on Sunday, April 19th, 2020 in COVID-19, Author: Margaret E. Probish
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CARES Act Amends Bankruptcy Code To Allow More Small Businesses To Take Advantage Of New Streamlined Chapter 11 Process

CLIENT ALERT By: James LaMontagne April 19, 2020 Chapter 11 of the Bankruptcy Code allows struggling businesses to reorganize while retaining control of their assets and operations. It provides invaluable …

Posted on Sunday, April 19th, 2020 in Alert, Author: James S. LaMontagne
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Use of PPP Loan Proceeds and Forgiveness

CLIENT ALERT By: Colleen Lyons April 19, 2020 Businesses whose Paycheck Protection Program (“PPP”) loan applications were approved by the United States Small Business Administration (“SBA”) as part of the …

Posted on Sunday, April 19th, 2020 in Alert, Author: Colleen Lyons
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This is a Perfect Time to Review Estate Planning and to Know How the CARES Act Affects Retirement Plan Distributions

CLIENT ALERT By:  Bradford E. Cook April 17, 2020 If you are like me, working from home has resulted in early garden clean-up, tidying up the garage and putting things …

Posted on Friday, April 17th, 2020 in Alert, Author: Bradford E. Cook
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SBA Issues PPP Loan Guidance for Self-Employed Individuals

CLIENT ALERT  By: Colleen Lyons April 16, 2020 On April 14, 2020, the U.S. Small Business Administration (“SBA”) issued an interim final rule (“IFR”) providing guidance for individuals with self-employment …

Posted on Thursday, April 16th, 2020 in Alert, Author: Colleen Lyons
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