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About Katherine D. Tohanczyn

Best Practices: The United States Department of Treasury Wants You – To Help Fight Financial Crimes by Obtaining Beneficial Ownership Information

In response to concerns regarding the use of legal entities to disguise involvement in terrorist financing, money laundering, tax evasion, corruption, fraud, and other financial crimes, The United States Department…
  • February 14, 2018
  • Katherine D. Tohanczyn

Best Practices: Utilizing an Environmental Escrow Agreement

The Standard Operating Procedures 50 10 5(I) (the “SOP”) requires lenders to perform an environmental investigation on all commercial property securing a Small Business Administration (“SBA”) 7a loan. Before a…
  • November 8, 2017
  • Katherine D. Tohanczyn

Best Practices: To Use or Not to Use- That is the Ten Million Dollar Question

It turns out that your English teacher may have been right, after all: a misplaced comma can be a big deal. A Maine dairy company was reminded of the importance…
  • August 2, 2017
  • Katherine D. Tohanczyn

Best Practices: Navigating Conflicts Between State Statutes and the SOP

In construction law, retainage is the percentage of the completed work that is deliberately held back until a project is completed (or sometimes substantially completed) and not paid to the…
  • April 5, 2017
  • Katherine D. Tohanczyn

Best Practices: Protecting Your Mortgage’s Priority From Mechanic’s Liens

Mechanic’s lien laws are statutes that exist in every state to protect contractors, subcontractors and material suppliers that furnish work or materials to construction projects. As the name suggests, these…
  • March 8, 2017
  • Katherine D. Tohanczyn

Best Practices: Importance of Ensuring a Borrower Avoids Bulk Sales and Successor Tax Liability in the Sale of Business Assets

Generally, the purchaser of a business is not liable for a seller’s unpaid taxes unless the purchaser agrees to assume them. However, most states have adopted laws that create a…
  • January 4, 2017
  • Katherine D. Tohanczyn
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