Corporate and Business
The Landlord’s Lien: An Often-Ignored Pitfall for the Secured Creditor
written by: Timothy G. Moore; Karl A. Moses, Jr; Neil E. McCullagh The landlord’s lien is a statutory remedy in Virginia that is often overlooked by creditors who lend to individuals or entities who ...
Continue ReadingRecent Lawsuits Against Home Mortgage Servicers Focus on Bankruptcy Compliance
The past year has brought notable court decisions regarding alleged failures by home mortgage servicers to comply with bankruptcy rules and orders. The stakes have been high, with the servicers often ...
Continue ReadingVirginia Pass-Through Entity Tax and Multitier Tax Partnerships
Virginia just enacted a pass-through entity tax (“PTET”), which applies in 2021 through 2025, inclusively. Many commentators have addressed the PTET, and I defer to them for the details. The PTET allo...
Continue ReadingOpportunity Fund Zones: Three Ticking Clocks?
On November 7, 2018, I published a blog entitled: “Opportunity Zones: Tax Deferral and Exclusion Beyond Like-Kind Exchanges”. Since then, the Treasury Department has issued over 500 pages of Final Reg...
Continue ReadingRecent Developments: (A) The “Material Adverse Change” Clause (Part II); and (B) Changes to the Small Business Bankruptcy Debt Limit
RECENT DEVELOPMENTS: (A) THE “MATERIAL ADVERSE CHANGE” CLAUSE (PART II); AND(B) CHANGES TO THE SMALL BUSINESS BANKRUPTCY DEBT LIMIT. Two years ago, as COVID began to take its toll on the economy, ...
Continue ReadingUnderstanding Virginia’s “Source of Funds” Protections
Last October, the Virginia Attorney General’s Office filed several lawsuits against various Virginia landlords and property management companies alleging discrimination against renters participating i...
Continue ReadingPPP Loans: Frenetic Fixes and Forgiveness
The rules related to Payroll Protection Program (“PPP”) loans are confusing. This article provides a summary and, hopefully, some clarity.
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