FAQs: Applying for the Restaurant Revitalization Fund Grant

At a Glance: On April 17, the U.S. Small Business Administration (SBA) released its landing page about the Restaurant Revitalization Fund (RRF) grants, serving as a comprehensive guide to the program. The SBA has also released a sample RRF grant application. The application portal could be open as soon as May 1, 2021. On April…

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Here’s an Easier Way to Understand Your ERC Eligibility

At a Glance: THE MAIN TAKEAWAY: The Consolidated Appropriations Act provided millions more businesses the opportunity to be eligible for the Employee Retention Credit (ERC). IMPACT ON YOUR BUSINESS: Sifting through the complex jargon can be difficult, especially if there are significant changes that have happened in your business due to the pandemic. NEXT STEPS:…

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Portfolio Companies: Are You Eligible for the ERC?

30 Second Summary: Portfolio Companies and the ERC: While a controlled group relationship is generally unlikely between a private equity firm and its portfolio companies, special controlled group rules may apply when claiming the ERC in some scenarios. Impact On Your Business: Controlled group rules applicable to the ERC can play a significant role in employer eligibility…

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Controlled Groups: What You Need to Know about the ERC

30 Second Summary: The Full Story: If your company is part of a controlled group, you may still be eligible for the Employee Retention Credit (ERC). Being a part of an aggregated group of companies does not disqualify you as an eligible employer – it simply changes the rules. Who do the ERC aggregation rules…

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Are Remote Fraud Investigations Equally Effective?

30 Second Summary Increased Fraud: The pressure and opportunities created by the pandemic are driving more fraud, while social and travel restrictions make fraud investigations harder. A remote investigation is your best tool against fraud in a COVID-19 world. Remote Investigation: Virtual fraud investigations seem risky, but they can also be faster, cheaper, and easier than ever…

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Transfer Pricing and COVID-19 – Time to Re-Examine Your Policy

At a Glance Multinational Companies Beware: Economic impacts from COVID-19 may require a new transfer pricing policy to avoid future penalties. Impact on Your Business: Companies using profits-based transfer pricing methods will be affected the most. Next Steps: You need to take immediate action to determine if your current transfer pricing is defensible or if you need a…

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Congress Makes Business Meals Temporarily 100% Deductible

When Congress passed the Tax Cuts and Jobs Act (TCJA) in 2017, it significantly limited the tax benefits available to companies by eliminating the deduction for entertainment expenses and reducing the deductible amount for certain types of meals (M&E). Currently, business meals are generally only 50% deductible and entertainment expenses are fully disallowed for tax…

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