SBA Regulatory Changes Affect Relationships Between Small and Large Businesses
Client Alert | 1 min read | 06.09.16
On May 31, 2016, SBA published the final rule, effective June 30, implementing the National Defense Authorization Act of 2013. Considering the critical importance of these changes on size status and teaming relationships between large and small businesses, Crowell & Moring is posting a series of blog posts to cover the wide range of impacts that this rule will have on such topics as limitations on subcontracting, small business subcontracting plans, penalties, affiliation, and the non-manufacturer rule.
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Client Alert | 3 min read | 07.13.26
Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine
Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
