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Learn MoreThe Internal Revenue Service recently issued another warning to taxpayers to be on guard against third parties aggressively promoting the use of the Employee Retention Tax Credit (“ERTC”) enacted in March 2020…
Many businesses are asking whether they can deduct expenses paid in 2020 even though those expenses were paid with Paycheck Protection Program (“PPP”) loan proceeds that they hope will be forgiven. Section…
A new policy brief from the United Nations projects that the COVID-19 pandemic will cost the tourism industry approximately $1 trillion in losses and threaten more than 100 million jobs worldwide. In…
INTRODUCTION The impacts to commercial and residential landlords caused by the COVID-19 pandemic have been devastating. Faced with eviction moratoriums, owners have been handcuffed in their ability generate income from their rental…
According to Courthouse News Service: “Calling the Imperial Regional Detention Facility ‘a lone bright spot for Imperial County,’ a federal judge Wednesday declined the American Civil Liberty Union’s request to order the…
Many commercial tenants suffering financial distress related to COVID-19 are unable to make their monthly rent payments. Commercial landlords are seeing a wide variety of requests from their tenants, including rent deferment,…
It looks like the “Payroll Protection Program” (“PPP”) created by the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) and which expired on June 30, 2020, will be given a…
On April 6, the Judicial Council of California enacted eleven emergency rules for court proceedings throughout California in response to the COVID-19 (coronavirus) pandemic. For the past several weeks, the individual state…
We previously wrote two short articles about the Small Business Reorganization Act (“SBRA”) that went into effect on February 19, 2020. The first article introduced small businesses and small business owners in…
With the recent economic downturn due to the impact of COVID-19, there will be large numbers of small businesses and small business owners as well as lenders, lessors and creditors in San…
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