The Corporate Transparency Act (CTA), which came into effect on January 1, 2024, has significant implications for government contractors and commercial businesses. This client alert summarizes recent developments in the CTA—including constitutionality, physical office requirements, unpopulated joint ventures, and substantial control—to help businesses comply with and avoid harsh enforcement penalties. If you formed an entity on or after January 1, 2024, and are not subject to one of the exemptions, then you must file your initial BOI report within 90 days . . . Read More
The Employee Retention Credit (ERC)—sometimes called the Employee Retention Tax Credit or ERTC—is a refundable tax credit for certain eligible businesses and tax-exempt organizations that had employees and were affected during the COVID-19 pandemic. Amid growing concerns about aggressive marketing and scams involving fraudulent activity, the Internal Revenue Service (IRS) has announced several initiatives aimed at helping small businesses concerned about an ineligible ERC claim. In this client alert, PilieroMazza summarizes key points of the ERC and important considerations to . . . Read More
In 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act established the Paycheck Protection Program (PPP). Under the PPP, eligible businesses could receive loans for support through unprecedented times. Loan forgiveness was all but promised by not only lenders processing the loans, but the Small Business Administration (SBA) which was tasked with implementing the program. With SBA planning to claw-back PPP loans for years to come, borrowers should be aware of how to protect their rights when appealing a . . . Read More
On December 20, 2023, the Armed Services Board of Contract Appeals (the Board) denied the government’s motion to dismiss pandemic-related claims. In doing so, the Board rejected the government’s arguments alleging that the claims (1) failed to state a claim, (2) were barred by the sovereign acts affirmative defense, and (3) failed to provide a clear amount as required by the Contracts Disputes Act. The Board’s rejection of the government’s motion to dismiss in McCarthy HITT – Next NGA West . . . Read More
A contractor’s claims against the government for constructive acceleration and delays are governed, in part, by the applicable clauses of the Federal Acquisition Regulations (FAR) incorporated into its contract with the government. Whereas a subcontractor’s claims against a contractor for constructive acceleration and delays are governed, in part, by which FAR clauses are incorporated into its subcontract. Prime contractors and subcontractors on federal projects should be aware of the importance of understanding flow-down provisions in subcontracts and how they can . . . Read More
Since the beginning of the pandemic, boards and courts have denied a vast majority of construction claims seeking pandemic-related costs under fixed-price contracts. In this blog, PilieroMazza summarizes a recent claim where a construction contractor won on appeal and the important lessons learned for future claims. Please visit this link for previous coverage of this topic. Appeal of StructSure Projects, Inc., ASBCA No. 62927 The Claim: The contractor had a task order to renovate a medical center on a military base. The . . . Read More
PilieroMazza presents a series of blogs exploring the intricacies of the Small Business Administration’s (SBA) Small Business Investment Company (SBIC) program. This first installment covers the Biden Administration’s AM (Additive Manufacturing) Forward Initiative (the Initiative), the SBA’s SBIC program, and the role the Initiative plays in supporting and strengthening small business government contractors who manufacture and supply goods to the Department of Defense (DOD). AM Forward Initiative In the aftermath of the COVID-19 pandemic, global supply chains faced severe and unprecedented disruptions. The 2022 Economic Report of the President . . . Read More
On August 21, 2023, Small Business Administration (SBA) Administrator Isabella Casillas Guzman announced the extension of the 8(a) Business Development Bona Fide Place of Business (BFPOB) Requirement Moratorium from September 30, 2023 to September 30, 2024. Construction contractors in the 8(a) Program should make note of the new date and prepare accordingly to ensure eligibility for future contracts. Visit this link for PilieroMazza’s previous coverage on this topic. The BFPOB requirement provides that for 8(a) Business Development Program participants working on government . . . Read More
PilieroMazza ’s Nichole Atallah , a partner in the Firm’s Labor & Employment Group , is featured in the article below “Financial Capital, Human Capital Will Be at a Premium in Indian Country in 2023,” originally published in the Summer 2023 edition of NC Magazine. Nichole is joined by Karla Bylund, owner of Soaring Bird Solutions. Attending RES2023? Come visit Nichole and her partner Sarah Nash at Exhibit Booth 702, where they’ll be available to address your most pressing legal concerns around labor and employment laws. Economic development is . . . Read More
