Articles

To Encourage Landlords to Work with Struggling Tenants, Congress Removes a Powerful Weapon Wielded by Bankruptcy Trustees

Since the COVID-19 pandemic began, many tenants have seen their revenues plummet or disappear entirely as a result of state and local regulations on whether they could operate, when, and at what capacity.  Many comme…

Congress Extends Higher Debt Ceiling for Small Business Bankruptcies

Written By Lance P. Martin

We previously informed you that if you are a small business that needed to file bankruptcy to save your company, then you may be able to take advantage of Subchapter V of Chapter 11 of the Bankruptcy Code.  The new s…

A Farewell to the Current Gift and Estate Tax Exemption?

Written By John R. Sloan

We recently wrote about a window of opportunity to take advantage of the rising estate and gift tax exemption before it sets. It is becoming clearer that the window may be shutting fast.  The opportunity to take…

Employers: Here's Your "Quick Hitter Guide" for the American Rescue Plan Act's Impact on COBRA and FFCRA

Written By Grant B. Osborne and Devon D. Williams

The American Rescue Plan Act of 2021 (ARPA), signed into law on March 11, 2021, includes a whole host of requirements and provisions impacting private employers, their employees, and the benefit plans they offer. Here is …

The HIPAA Right of Access Initiative: Still Going Strong Despite COVID

Written By Leigh A. Wilkinson

In late 2019, the Office for Civil Rights (OCR) at the United States Department of Health and Human Services (DHHS) announced it would be focusing its enforcement efforts under the Health Insurance Portability and Accounta…

Understanding the Basics of NCDOI Licensee Complaints

Written By A. Charles Ellis and Amy H. Wooten

Facing an investigation by a licensing board can be one of the most stressful and emotionally taxing challenges that licensed professionals face in their careers.  Learning about and understanding how the licensing b…