8/27/2026 5:17:08 PM | less than a minute read

In re Kossoff PLLC: Takeaways for SMB Lenders and Funders

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Andrew Braunstein

Partner

Bill Foley

Partner

Jeffrey Kramer

Partner

+1 more...

Get in touch

Andrew Braunstein

Partner

Bill Foley

Partner

Jeffrey Kramer

Partner

Tim O'Connor

Associate

A 2026 bankruptcy court ruling recharacterized MCA agreements as loans under New York's three-factor substance-over-form test. Key takeaways for SMB funders.

Close up of justice scales and judge gavel on wooden desk with cash bundle and lawyer consulting client about financial lawsuit in blurred background.

Get in touch

Andrew Braunstein

Partner

Bill Foley

Partner

Jeffrey Kramer

Partner

+1 more...

Get in touch

Andrew Braunstein

Partner

Bill Foley

Partner

Jeffrey Kramer

Partner

Tim O'Connor

Associate

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