SBA OHA Confirms 3-Year Look-Back Period for Economic Dependence Affiliation

Koprince Law – Under the SBA’s regulations, affiliation between two companies might exist where one company derives 70% or more of its receipts from the other over the preceding three fiscal years. Recently, the SBA’s Office of Hearings and Appeals considered the bounds of the economic dependence affiliation rule and interpreted the three-year look-back period. […]
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