There has been recent attention, both in the media and by the Small Business Administration (SBA), on the good faith certification required by applicants for Paycheck Protection Program (PPP) loans. The loan application requires a certification that “[c]urrent economic uncertainty makes this loan request necessary to support the ongoing operations of the Applicant.” Recent SBA...

PS&H employment Partner and Chair of the Labor & Employment Group, Alicia Samolis, was quoted in Massachusetts Lawyers Weekly discussing a case involving the termination of an employee who subsequently disclosed that she was dealing with post-traumatic stress disorder (PTSD). In the case of Trahan v. Wayfair Maine, the 1st U.S. Circuit Court of Appeals...

By Jay R. Peabody, Russell J. Stein and Patrick W. Niebauer On April 9, 2020, the IRS issued Notice 2020-23 (the “Notice”), which updated Notices 2020-18 and 2020-20 to provide additional relief to taxpayers affected by the COVID-19 pandemic. Specifically, the Notice benefits taxpayers engaged in certain 1031 Exchanges or investments in Qualified Opportunity Funds by...

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