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On June 5, the Paycheck Protection Program Flexibility Act of 2020 (the Act) was signed into law. The new law significantly changes the Paycheck Protection Program (PPP) by giving borrowers more time to use funds, extending the time to satisfy safe harbors, relaxing payroll requirements, and more.

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The Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, which applies to all entities that have restricted cash or restricted cash equivalents and are required to present a statement of cash flows.

Jay Cunningham is a director in Katz, Sapper & Miller’s Litigation & Dispute Services Group. He helps clients navigate litigation and other disputes using financial forensics and commercial damage analyses, often serving as an expert witness. Jay’s dispute advisory experience includes all aspects of the litigation process – from discovery and damage analysis to providing deposition and trial testimony and demonstrative evidence. Jay’s expertise covers disputes or litigation involving breach of contract, breach of non-compete agreements, insurance claims, intellectual property, shareholder disputes, wrongful death/personal injury, and wrongful termination. In addition to performing industry and market analyses, Jay also has extensive experience in calculating damages based on lost sales, profits, and cash flows as well as incremental profits, reasonable royalties, unjust enrichment, and valuations. Jay has worked with public and privately held companies in several industries, including automotive, consumer products, electrical components, financial services, manufacturing, pharmaceuticals, social networking websites, and telecommunications. Prior to joining the firm, he served as director in the forensic and litigation consulting practice in one of the world’s largest financial advisory and management consulting firms, and he worked in the forensic dispute advisory services practice at a Big Four firm.

KSM's team of ESOP consultants understand the value of employee ownership inside and out. We can help you determine if an ESOP structure is right for your company and help implement your preferred transition planning option.

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The Financial Accounting Standards Board (FASB) regularly issues Accounting Standards Updates (ASUs) to make changes to the FASB Codification, the primary source of Accounting Principles Generally Accepted in the United States (GAAP).

On March 31, 2021, President Joe Biden released details of the American Jobs Plan, a $2 trillion proposal to rebuild the nation’s infrastructure and economy.