Diane Kennedy

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The PPP Loan/Grant Started Out as a Good Idea. What Went Wrong?

It started with the Paycheck Protection Plan (PPP) Loan/Grant that was enacted into law on March 27, 2020 as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES). The idea...

Did Congress Lie to Us or Did the IRS Just Re-interpret the Rules? The Case of the Disappearing Tax-Free Grant

The Coronavirus pandemic has caused Congress to act rapidly with loans, grants and rule changes designed to fund necessary heath and local government programs, stimulate the economy and, for good measure, to...

Diane Kennedy

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