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FASB Proposes New "Practical Expedient" to Recognition of Initial Franchise Fees (ASC 606)

On September 21, 2020, the Financial Accounting Standards Board (“FASB”) announced a proposed Accounting Standards Update (“ASU”), that if enacted, would provide a “practical expedient”, simplifying the analysis supporting...more

The Rise in Ghost Kitchens

The introduction of meal delivery apps, including UberEats, GrubHub and DoorDash, has expanded e-commerce in the food industry and increased the size of the food delivery market. Over the last five years prior to the start of...more

New Flexibilities Enacted in Paycheck Protection Program (PPP)

On June 5, 2020, President Trump signed into law the Paycheck Protection Program Flexibility Act, H.R. 7010 (P.L. 116-142). While this law does not add any new funding to the Small Business Administration (SBA) Paycheck...more

Ghost Kitchens

The introduction of meal delivery apps including UberEats, GrubHub and DoorDash expanded e-commerce in the food industry and increased the size of the food delivery market. Over the last five years prior to the start of 2020,...more

Federal Reserve System Implements TALF 2.0 in Response to Coronavirus Disease 2019 (COVID-19) Crisis

On March 23, 2020, the Board of Governors of the Federal Reserve System (the “Board of Governors”) announced the implementation of a new Term Asset-Backed Securities Loan Facility (“TALF 2.0”) in order to provide liquidity...more

Recent Developments in the Market for Royalty Securitizations

The robust market for royalty securitizations from 2018 has continued apace through Q2 2019 and is on track to show significant gains in 2019. New issue volume in whole business securitizations consisting primarily of royalty...more

Right Sizing Volcker

The five agencies that adopted and administer the Volcker Rule have proposed to revise it. Interestingly, however, the proposed revisions make up a surprisingly small part of the release, much of which consists of questions...more

Risk Retention Update: Spring 2018

The “Risk Retention Rule” has been in effect for a little over two years for asset-backed securities (“ABS”) collateralized by residential mortgages, and for over one year for all other classes of ABS. While a general market...more

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