News & Analysis as of August 29, 2025

Due Diligence

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Read guidance, analysis, and updates on the myriad issues arising from the global response to the COVID-19 pandemic. Updated hourly every day, the insights published here are written by leading lawyers and law firms helping to make sense of insurance, employment, tax, securities, M&A, risk management, and every other consideration touched by this crisis. Follow the channel for a daily email brief of the latest and best updates. less -

The One Big Beautiful Bill Act Changes Employee Retention Tax Credit Program

Fox Rothschild LLP on 8/5/2025

While the One Big Beautiful Bill Act made headlines for tax and spending cuts, it also contains significant changes to the federal government’s treatment of COVID era Employee Retention Tax Credit (ERC) claims — many of which...more

Lenders and Borrowers Beware: EIDL Fraud Alert

Holland & Knight LLP on 4/22/2021

Holland & Knight has learned through customary deal due diligence that some borrowers – especially those who received a Paycheck Protection Program (PPP) loan through the U.S. Small Business Administration (SBA) – may have...more

Post-COVID M&A Transactions Guidebook

Foley & Lardner LLP on 10/9/2020

The COVID-19 pandemic has had far-reaching effects to date, including economic uncertainty and widespread business interruptions. This environment may raise unique considerations for parties contemplating an M&A transaction....more

Buchalter COVID-19 Client Alert: Entrapment-by-Estoppel: A Potential Future Defense for Lenders in PPP Fraud Cases

Buchalter on 9/16/2020

The past decade has taught lenders much about regulatory enforcement risk. In the fallout of the 2008 financial crisis and collapse of the housing and related markets, the Department of Justice and other agencies...more

COVID-19 Relief: Paycheck Protection Program and Issues in M&A Transactions

Pillsbury Winthrop Shaw Pittman LLP on 9/2/2020

Potential merger partners of and investors in businesses that have received loans under the Paycheck Protection Program should be aware of particular risks and other diligence considerations. Any potential merger partner or...more

COVID-19’s Impact on Acquisition Agreements and M&A Deal Processes

King & Spalding on 8/20/2020

When approaching a potential new M&A transaction in the face of the volatility and unpredictability created by COVID-19, dealmakers should consider a range of topics in order to determine how to best protect their interests...more

Is Now a Good Time to Acquire a Business? Opportunities and Risks for Buyers in the Era of COVID-19

Holland & Hart LLP on 7/30/2020

The long seller’s market may be over, which is welcome news for many companies that are eager and able to acquire or expand a business. Many businesses and business owners have struggled mightily under the COVID-19...more

In Case You Missed It: Launch Links - April 2020 #3

WilmerHale on 4/28/2020

Some interesting links we found across the web this week: COVID-19: Planning Ahead at a (Social) Distance - Considerations for Emerging Companies - The COVID-19 global pandemic has already impacted people and...more

How To Avoid Federal Criminal And Civil Penalties In Connection With Applications For PPP Loans

Lowenstein Sandler LLP on 4/27/2020

The Small Business Administration’s (SBA) Paycheck Protection Program (PPP) is a forgivable loan program created by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The purpose of the PPP, which has a $349...more

PPP Loans: SBA Limits Lender Due Diligence Requirements, But Lenders Still Have Enforcement Exposure

Morgan Lewis on 4/15/2020

While the Coronavirus Aid, Relief, and Economic Security (CARES) Act makes borrowers primarily responsible for demonstrating loan eligibility under the Small Business Administration’s Paycheck Protection Program, lenders must...more

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