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 …
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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 …
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 By: 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 …
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 …
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 …
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 …
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 …
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 …
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 …
New Emergency Order – New Hampshire Agencies Temporarily Extend Some Compliance Deadlines and Requirements, Starting with Environmental Programs
CLIENT ALERT By: Tom Burack, Lynn Preston and Robert Cheney April 10, 2020 April 15 Deadline for Filing Annual Air Emission Reports Extended to May 15! Temporary relief from some …
When Business Resumes, What Responsibilities Will Companies Have to Prevent the Spread of COVID-19?
CLIENT ALERT By: J.P. Harris April 10, 2020 For the last several weeks, most businesses have closed voluntarily or were closed as a result of an executive order. Although social …
Beware of the Courts Bearing Gifts: Is the Supreme Judicial Court’s Order Tolling Statutory Deadlines Constitutional?
CLIENT ALERT By: Michael Lambert and Michael Stanley April 10, 2020 On April 6, 2020, the Massachusetts Supreme Judicial Court’s (“SJC”) Order Regarding Court Operations Under the Exigent Circumstances Created …
The Importance of Being Proactive for Tenants, Landlords and Lenders
CLIENT ALERT By: Bruce Bagdasarian April 10, 2020 The Coronavirus pandemic has caused widespread hemorrhaging in the real estate industry. While the retail and hospitality sectors have taken the brunt …
CMS Issues Waivers of Sanctions under the Stark Law During COVID-19 Emergency: Examples and Guidance
CLIENT ALERT By: Andrew B. Eills April 9, 2020 Last week, the Centers for Medicare and Medicaid Services (CMS) issued blanket waivers of sanctions under the federal physician self-referral law[1], …
Cares Act Protections for Borrowers and Tenants
CLIENT ALERT By: Joel G. Kinney April 6, 2020 The Coronavirus Aid, Relief and Economic Security Act, or CARES Act, was signed into law on March 27, 2020 and includes …
The New FFCRA Regulations: Helpful Clarifications, a Few Surprising Answers
CLIENT ALERT By Karen A. Whitley April 6, 2020 On March 18, 2020, President Trump signed the Families First Coronavirus Response Act (FFCRA), establishing two forms of paid leave for …
SBA Issues Interim Final Rules and Final Form of Application for Paycheck Protection Program
CLIENT ALERT By: Colleen Lyons April 3, 2020 Yesterday afternoon, the US Small Business Administration (“SBA”) issued Interim Final Rules regarding the Paycheck Protection Program. These proposed rules contain some …
CARES Act Provides Benefits to Nonprofit Organizations
CLIENT ALERT By: Alexander Pyle April 2, 2020 The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), which was enacted on March 27, 2020, includes a number of …
