A&M’s Jonathan Tibus participated in a webinar on key concepts in franchise restaurant workouts. The event was hosted by David Levy, Vice President, NRC Realty & Capital Advisors and featured a panel discussion with Jonathan; Michael…

   Click here to download the article.           As companies deal with financial reporting under the impact of COVID-19, the assessment of the risk embedded in the company’s projected…

  As the COVID-19 crisis begins to weaken globally, companies are beginning to discuss how and when to re-open facilities and bring employees back to work. This pursuit is not as simple as unlocking the doors and calling employees to return to…

The COVID-19 pandemic has sent shockwaves throughout global communities, dislocating international supply chains and forcing operations to safely close down or to run and operate under new regimes. As a result, with revenues falling, organisations…

As we work with our private equity clients to address the ongoing issues related to cash constraints and liquidity management, we are now moving to the “reset” phase with portfolio company management to plan the re-entry into the market place.…

As part of the CARES Act (Pub. L. 116-136), improvements made by the taxpayer to the interior of a nonresidential building after the building was first placed in service (i.e., qualified improvement property or QIP) are classified as 15-year MACRS…

As a result of the TCJA, taxpayers’ ability to deduct their business interest expense (BIE) is now subject to a limitation. In an effort to provide liquidity to taxpayers, the CARES Act generally allows taxpayers to temporarily increase the…

Many companies and their advisors have spent the past weeks carefully analyzing the CARES Act and determining the best courses of action in response to the new legislation. One benefit for companies to consider is the Employee Retention Credit for…

What determines success as companies move from “Pivot to Cash” to “Pivot to Recovery” in a COVID-19 world? In this episode of A&M's Global Webcast Series, Managing Directors Markus Lahrkamp of Private Equity Performance Improvement and Ron…

What determines success as companies move from “Pivot to Cash” to “Pivot to Recovery” in a COVID-19 world? In this episode of A&M's Global Webcast Series, Managing Directors Markus Lahrkamp of Private Equity Performance Improvement and Ron…

In recent days, press reports began to identify businesses that received loans under the new Paycheck Protection Program (“PPP”). Some of these reports questioned whether certain companies should have received loans under the program when they…

On April 3, 2020, New York became the first state to decouple from the CARES Act that was signed by President Trump on March 27, 2020, following New York Governor Andrew M. Cuomo’s signing of the FY 2020-2021 Budget Act. Both New York State and New…

In an effort to provide liquidity to taxpayers, as part of the CARES Act, Congress has enabled taxpayers to carry back a net operating loss (NOL) arising in a taxable year beginning after December 31, 2017, and before January 1, 2021 for five…

In our most recent article, “Transfer Pricing Not Immune to Coronavirus," we discussed the impending economic disruptions on the supply chains and production centers of multinational enterprises (MNEs). Currently, it is unknown whether the U.S…

As you may be aware, HMRC issued updated guidance on 15th April, accompanied by this CJRS direction, linked to the Coronavirus regulations.  The guidance and directions provide further detail on the operation, computation and mechanics of the…

A&M Managing Director Rocco Grillo recently participated in a video panel discussion produced by Information Security Media Group (ISMG) on how COVID – 19 has impacted cybersecurity. The pandemic has accelerated socially engineered schemes, such…

As COVID-19 continues to spread across the country, state and local governments are racing to pass emergency relief measures to assist taxpayers directly impacted by the coronavirus pandemic and help prop up the slowing economy. State tax relief has…

The IRS continues to provide guidance as part of its ongoing efforts to implement the CARES Act and respond to the economic challenges arising from COVID-19 pandemic. As part of our continuing coverage of COVID-19 relief, this Tax Special Alert…

Telehealth encompasses the technologies and tactics to deliver virtual medical, health and education services. With the COVID-19 pandemic, Medicare and other payors have significantly eased service and billing restrictions on telehealth, posing an…

The IRS has released additional guidance in Notice 2020-26 and Rev. Proc. 2020-24 regarding the provisions of the CARES Act, allowing net operating losses (NOLs) to be carried back to earlier years.  The new guidance continues the policy…