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20 Jan 2021, 10:59 am
. $20 Million First Draw PPP Loan Amount Limitation for a Single Corporate Group The First Draw PPP IFR confirms that businesses that are part of a single “corporate” group are not permitted to receive more than $20 million of First Draw PPP Loans in the aggregate. [read post]
11 Jan 2021, 6:37 pm
Whilst the Federal Reserve continues to buy up corporate debt, throughout 2020 U.S. [read post]
11 Jan 2021, 7:15 am
Up to 40 percent of their PPP second draw loan can be spent on certain non-payroll costs, including rent, covered mortgage interest, and utilities. [read post]
24 Dec 2020, 5:52 pm
As a married couple ages, they refinance their house and lower their mortgage payment, the kids leave the home and suddenly there’s extra income. [read post]
22 Dec 2020, 7:08 pm
On December 21, 2020, Congress passed a long-anticipated additional round of COVID relief legislation as part of the Bipartisan-Bicameral Omnibus COVID Relief Deal. [read post]
21 Dec 2020, 3:12 pm
They include: The look-through rule for controlled foreign corporations New Markets Tax Credit Work Opportunity Tax Credit Exclusion from gross income of mortgage forgiveness Empowerment zone tax incentives Oil spill liability trust fund rate Employer credit for paid family and medical leave Exclusion for certain employer payments of student loans (a CARES Act provision) Extension of carbon oxide sequestration credit 7-year recovery period for motorsports entertainment… [read post]
1 Dec 2020, 1:55 am
Others are aimed at education and mortgage expenses. [read post]
30 Nov 2020, 3:27 am
As to the court’s second question, Gurney’s calculated a per-share value of $142.05 after deducting approximately $21.5 mortgage debt from the $115 million. [read post]
6 Nov 2020, 7:08 am
In August, it was reported that Bank of Ireland “has taken a EUR 937m impairment charge to cover loan losses” and that its exposure to NPLs “rose EUR 1.1bn to EUR 4.6bn or 5.8 per cent of gross lending, a reflection primarily of conditions in its corporate, property and construction loan books”. [read post]
1 Nov 2020, 5:08 am
As used in this paragraph, “business” includes, but is not limited to, sole proprietorships, closely held corporations, partnerships, other flow-through business entities, and self-employment. [read post]
27 Oct 2020, 9:05 pm
In 2014, the 30.7 million small businesses in the United States generated close to half of the U.S. gross domestic product. [read post]
30 Sep 2020, 10:28 pm
Corporations are terminated after a Chapter 7 liquidation. [read post]
30 Sep 2020, 1:55 am
Both the state and local tax deduction (SALT) and the home mortgage interest deduction were capped. [read post]
4 Sep 2020, 5:28 am
Mortgages over real estate and other security to be registered in the Danish Chattel Register (e.g. floating [read post]
16 Aug 2020, 12:49 pm
After the initial divorce pleadings and temporary motions are filed, the discovery process begins. [read post]
13 Aug 2020, 1:41 pm
The FAQs clarified that (i) eligible business mortgage costs, eligible business re [read post]
11 Aug 2020, 6:00 am
Since corporations owed less in corporate income tax each year, there was concern that the need for tax credits would fall, reducing investment for LIHTC-financed projects. [read post]
3 Jul 2020, 6:43 am
Moratorium for mortgages and loans In addition to a moratorium on first-home mortgages, there is a moratorium applicable to credit granted to small and medium-sized enterprises (“SME“) until December 2020. [read post]
30 Jun 2020, 12:36 pm
Generally, loan forgiveness is counted in gross income calculations, although there are some exceptions. [read post]
19 May 2020, 1:05 pm
Eligible expenses are: payroll costs (defined and interpreted in the same way as when applying for the PPP loan, see discussion here), including pay to furloughed employees and hazard pay and bonuses, subject to the total annualized compensation cap of $100,000.00)—note, however, the listed limitations on payroll costs attributable to owner-employees, self-employed individuals, and general partners (the SBA has since clarified that such limitations will not apply to owner-employees in C- or… [read post]
