A business owned in whole or in part by a 401(k) plan — including a Rollover as Business Startup (ROBS) plan — may be eligible for a U.S.…
Obtaining a U.S. Small Business Administration (SBA) loan is one of the most consequential financial decisions a business owner will make. Whether acquiring a business, purchasing commercial real…
Real estate secured transactions in Florida generally implicate the imposition of two types of taxes. The first is an excise tax imposed on obligations to pay money (the…
On September 4, 2025, the Small Business Administration (“SBA”) issued SBA Procedural Notice 5000-870260 to announce the creation of the new 7(a) Manufacturers’ Access to Revolving Credit (“MARC”)…
On May 29, 2025 the U.S. Small Business Administration (“SBA”) issued SBA Information Notice 5000-868665 and released the Standard Operating Procedure 50 10 8 with technical updates (“Updated SOP”),…
With the large volume of recorded lien (and associated) documents required to secure SBA loans, it is not uncommon for an instrument recorded in the public records to…



