The New Normal: Protecting Your Company from Employee Fraud

By Krysten Hambrook

As the devastating impact of the coronavirus continues to be felt across the globe, companies and their employees face persistent financial pressures and economic uncertainties. Paired with the massive disruptions to companies’ normal business processes and the adaption of business strategies to meet the “new normal,” the coronavirus pandemic has created the perfect storm for…

Hey Google, Where’s the Easiest Place to Set Up a Shell Company?

By Krysten Hambrook

You’ll be surprised by the answer: a country with no shortage of regulation and financial sophistication. It’s the United States. The U.S. government has taken a lot of steps in recent years to identify secret foreign bank accounts, require reporting of transactions with foreign related entities, and identify foreign owned entities operating in the United…

Withum Leads SPAC Market as the #1 Auditor of Record for 2020

By Krysten Hambrook

Share Following a substantial lead in Q3, Audit Analytics and Renaissance Capital named Withum as the top auditor for Special Purpose Acquisition Companies (SPAC) IPOs in all of 2020. Withum, leading tax, audit and advisory firm, is the auditor of record on approximately 140 SPAC IPO’s and over $40 billion in IPO proceeds in 2020….

IRS Issues Relief for LIHTC Projects

By Krysten Hambrook

The IRS recently issued Notice 2021-12, which grants additional relief in three primary areas related to the Low Income Housing Tax Credit (LIHTC): deadlines related to the credit, operational provisions and deadlines associated with qualified residential rental projects. IRS Notice 2021-12 Provisions Some notable provisions from IRS Notice 2021-12 include the following: Relief for Deadlines…

SBA Releases Updated Loan Forgiveness Applications

By Krysten Hambrook

Share On January 19, 2021, the Small Business Administration (“SBA”) released updated loan forgiveness applications reflecting the changes imposed by the Consolidated Appropriations Act, 2021 (“CAA”). In addition, they added a form regarding disclosure of certain controlling interests. A link to each form, along with a brief description of changes, are as follows: Loan Forgiveness…

Subrecipient Monitoring Under Uniform Guidance

By Krysten Hambrook

Share Uniformed Guidance revised some of the requirements for pass-through entities regarding monitoring activities and subaward requirements. Let’s start with a few key definitions: Pass-through Entity (PTE) – A non-federal entity that provides a subaward to a subrecipient to carry out part of a federal program. Subaward – An award provided by a PTE to…

Significant Exempt Organization Relief in New COVID-19 Bill

By Krysten Hambrook

Share Exempt organizations received some much-needed relief as part of the Consolidated Appropriations Act, 2021 (the “CAA”). While the full act is in excess of 5,500 pages, we’ve summarized the key items affecting exempt organizations. Expansion of Paycheck Protection Program (“PPP”) Everyone’s favorite funding stream, the PPP, is back and this time received a much…

Hotel Case Studies: Aligning Goals with Profitable Growth

By Krysten Hambrook

Download a PDF of this case study. Case Study Highlight: Transaction Risks Assessed Through Due Diligence Analysis The Challenge Upon entering into a co-investment opportunity, the potential hotel investment group committed funding for a 45% stake in a joint venture to acquire, redevelop and reposition approximately 30 hotels located in the United States. The hotels…