Emerging Views® Blog

In April of this year, a group of bipartisan senators led by Tim Scott (R-SC) and Cory Booker (D-NJ) introduced the Opportunity Zones Transparency, Extension, and Improvement Act (OZ Improvement Act) which, if passed, would update the Opportunity Zones tax incentive legislation that was enacted...

With a booming economy and job market, the movement to eliminate non-competes continues to gain federal traction and remains at the forefront of discussions around innovation and economic growth. Most recently, on July 9, 2021, the Biden Administration issued its Executive Order on Promoting Competition...

On September 15, 2021, the House Ways and Means Committee approved certain tax proposals to be included in the “Build Back Better” $3.5 trillion reconciliation legislation. The legislation includes a number of tax increases designed in part to help defray the costs of the Biden...

A letter of credit can be an effective tool for a business when it is required to provide additional payment security to a third party. The letter of credit is essentially a guarantee by a bank or other financial institution (called an “issuer”) to a...

As we have written about extensively over the past couple years, under the federal Opportunity Zones tax incentive program (the “OZ Program”), taxpayers can defer, reduce, and eliminate capital gains taxes by timely investing capital gains proceeds into a Qualified Opportunity Fund (a “QOF”) and...

In previous posts, we have summarized the SBA’s Paycheck Protection Program (“PPP”) and certain related matters, including determination of borrower eligibility and steps borrowers can take to maximize loan forgiveness Click Here To View Previous Post. Following the overwhelming demand of the first round of...

Key Points: Unless your company is exempt, the Corporate Transparency Act will require you to disclose the beneficial owners of your company to the government This reporting requirement will take effect upon the issuance of enabling regulations, which are to be issued no later than...

Martin LLP is pleased to announce that Ruth Karfiol Glazer has joined the firm’s corporate practice group. Ruth represents clients on matters relating to middle-market companies and their owners and investors. She counsels companies on formation, venture capital and other equity and debt financing transactions,...