United States:
UPDATE: Small Business Runway Extension Act Of 2018
02 January 2019
Morrison & Foerster LLP
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The Small Business Runway Extension Act of 2018 is now law. As we
discussed in a previous post, the Act changes the look-back
period for calculating gross annual receipts from three to five
years for purposes of determining size. In the coming year the
Small Business Administration will likely promulgate implementing
regulations interpreting the new law. We will be closely monitoring
developments.
Because of the generality of this update, the information
provided herein may not be applicable in all situations and should
not be acted upon without specific legal advice based on particular
situations.
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