Sarah F. BothmaJan 6, 20213 minEndowments: Maximize Control and Charitable ImpactAn endowment provides great flexibility for charitable giving, allowing the founding donor to control the class of recipients eligible fo...
Sarah F. BothmaAug 13, 20202 minLoan Forgiveness Portal Opened by the Small Business Administration for PPP Loans On August 10, 2020, the Small Business Administration (“SBA”) opened its Paycheck Protection Program (“PPP”) loan forgiveness portal to l...
Sarah F. BothmaJun 9, 20202 minPaycheck Protection Program Flexibility Act Does Indeed Provide FlexibilityThe Paycheck Protection Program Flexibility Act (the “PPPFA” or the “Act”) was signed into law on June 5, 2020. As the name suggests, thi...
Sarah F. BothmaApr 10, 20204 minDon’t Forget About the Cares Act Tax ProvisionsAs most businesses focus on the SBA Economic Injury Disaster Loans and Paycheck Protection Program Loans CARES Act, many overlook the adv...
Sarah F. BothmaApr 3, 20205 minYour Guide to the CARES Act LoansThe Coronavirus Aid, Relief and Economic Security (“CARES”) Act, signed in to law on March 27, 2020, provides multiple relief programs fo...
Sarah F. BothmaMar 25, 20204 minFederal and State Actions Impacting Small BusinessesIn response to the economic injury that small businesses (and individuals) have experienced and continue to experience as a result of the...
Sarah F. BothmaMar 18, 20202 minCOVID-19 Relief for High Deductible Health PlansThe IRS announced that high deductible health plans (“HDHPs”) with health savings accounts may be used to pay for COVID-19 testing* and t...
Sarah F. BothmaMar 5, 20202 minNon-Compliance With the Often Overlooked, “Basic” HIPAA Requirements Will Cost YouSteven A. Porter, M.D., P.C. (the “Practice”) is required to pay $100,000 and comply with a two year corrective action plan pursuant to a...
Underberg & KesslerNov 26, 20191 minUnderberg & Kessler Adds BothmaSarah F. Bothma has joined Underberg & Kessler LLP as a Corporate Associate. She was formerly a Tax/Corporate Associate at Waller Lansden...