Business Update: SEC Adopts Amendments to Exempt Offering Framework

The SEC recently adopted rule amendments to the current exemptions from registration under the Securities Act. The amendments are part of the SEC’s continued efforts to modernize and improve its rules. Among other things, the amendments will increa… Read More
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Categories: News

Finance Update: Department of Treasury Warns Against the Facilitation of Ransomware Payments

On October 1, 2020, the US Department of the Treasury’s Office of Terrorism and Financial Intelligence issued a press release announcing two advisories regarding ransomware cyberattacks. Ransomware is a form of malicious software designed to block… Read More
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Categories: News

Finance Update: IRS Notifies Lenders Not to File Form 1099-C or Provide IRS Payee Statements for PPP Loan Forgiveness Amounts

On March 27, 2020, the US government passed the CARES Act in response to the COVID-19 crisis. Under the CARES Act, the Small Business Administration (“SBA”) offered loans under the Paycheck Protection Program (“PPP”) designed to provide a dir… Read More
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Categories: News

Real Estate Update: CDC Announces COVID-19 Four-Month Residential Eviction Moratorium

On September 1, 2020, the Centers for Disease Control and Prevention (“CDC”), announced an order imposing a temporary moratorium on residential evictions to halt the further spread of the 2019 novel coronavirus disease (“COVID-19”) (Order). Read More
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Categories: News

Business Update: SEC Amends Accredited Investor Definitions

On August 26, 2020, the Securities and Exchange Commission (the “SEC”) adopted final rule amendments to modify the definition of an accredited investor in Rule 501(a) under the Securities Act. These amendments will become effective 60 days after… Read More
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Categories: News

Business Update: FASB Issues Proposed Update To Simplify Valuation Of Private Company Stock Options

Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718 governs the accounting treatment of all share-based payment transactions in which a company acquires goods or services by either (1) issuing com… Read More
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Categories: News

Closing Time: Dissolving and Winding Up a Michigan For-Profit Corporation

Closing a business can be an exciting, difficult, or bittersweet decision depending on the circumstances. Regardless, and whether you are celebrating a liquidity event or heading back to the drawing board, founders, directors, and shareholders of Mic… Read More
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Categories: News

Ownership of Submerged Bottomlands: Is Your Neighbor’s Dock on Your Property?

Throughout the summer months, we frequently get questions on the topic of water law—also known as “riparian” law. Occasionally, these questions involve waterfront property owners who are involved in disagreements with their neighbors over the l… Read More
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Categories: Uncategorized

SBA Interim Final Rule

This interim final rule announces the implementation of sections 1102 and 1106 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act or the Act). Section 1102 of the Act temporarily adds a new product, titled the “Paycheck Protection… Read More
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Categories: News

Paycheck Protection Program Analysis

Kuhn Rogers PLC has been closely monitoring federal, state and local reaction to COVID-19 and how businesses are affected, including the CARES Act. On March 27, 2020 the bill, known as the Coronavirus Aid, Relief, and Economic Security (CARES) Act wa… Read More
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Categories: Covid-19, News

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