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On November 3, 2014, the Internal Revenue Service (IRS) issued proposed regulations that prescribe how a partner should measure its interest in a partnership's unrealized receivables and inventory items.  The proposed rule also would provide guidance regarding the tax consequences of a distribution that causes a reduction in that interest.  The proposed regulations affect partners in partnerships that own unrealized receivables and inventory items and that make a distribution to one or more partners.  IRS estimates that “few small businesses are likely to be partners or partnerships require

For Release: October 16, 2014                                                                                                                    

SBA Number: 14-09 ADV                                                                               


Contact: Elizabeth Horowitz


Accelerators: An Avenue for Startup Growth

The Environmental Protection Agency (EPA) and the U.S. Army Corps of Engineers (Corps) have extended the comment period for the proposed rule defining the scope of waters protected under the Clean Water Act (CWA).  This proposal would set forth several categories of waters to be included in the definition as well as establish waters that are subject to the act.  The comment period now closes November 14, 2014 .


STEM Entrepreneurship:  Are Women on a Level Playing Field?

Office of Advocacy report identifies gender differences in STEM entrepreneurship and strives to find avenues for improvement. 

On September 17, the Office of Federal Contract Compliance Programs (OFCCP) of the Department of Labor released a proposed rule that would prohibit federal contractors from maintaining pay secrecy policies.  The rule, which implements Executive Order 13655, would require most contractors and subcontractors to change the nondiscrimination provisions in their contracts to state that they will not discharge or discriminate against their employees and job applicants for disclosing or inquiring about their pay.

On September 4, 2014, the Farm Credit Administration (FCA) published a proposed rule on Regulatory Capital Rules: Regulatory Capital, Implementation of Tier 1/Tier 2 Framework.  FCA is seeking comments on this proposed rule that would revise the regulatory capital requirements for Farm Credit System (System) institutions to include tier 1and tier 2 risk-based capital ratio requirements (replacing core surplus and total surplus requirements), a tier 1leverage requirement (replacing a net collateral requirement for System banks), a capital conservation buffer, revised risk weightings

On August 28, 2014 the National Oceanic and Atmospheric Administration (NOAA) of the National Marine Fisheries Service (NMFS) released a proposed rule for the Gulf of Mexico Fishery Management Council’s Fishery Management Plan for Regulating Offshore Marine Aquaculture in the Gulf of Mexico.

                                          The U.S. is home to 28 million small businesses.


WASHINGTON – Today, the Office of Advocacy, an independent office within the Small Business Administration, released a report entitled Small Business Profiles for the States and Territories, an annual analysis of each state’s small businesses. The new and improved state profiles include information on the number of firms, employment, demographics and other topics using the most recently available government data.

On June 17, 2014, the Department of Labor released a proposed rule implementing Executive Order 13658, which increases the hourly minimum wage for federal contractors, subcontractors and their workers to $10.10 per hour, beginning January 1, 2015, and beginning January 1, 2016, and annually thereafter, to an amount determined by the Secretary of Labor.  This applies to new contracts, contract-like instruments, and solicitations including (1) procurement contracts for services or construction; (2) contracts for services covered under the Service Contract Act; (3) concessions contracts; (4) c



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