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Year-End Budget Bill Includes Changes for Retirement Plans

The year-end budget and COVID relief package signed into law on December 27, 2020 (the “Budget Bill”) includes several changes affecting retirement plans. Most of the changes are temporary in nature, but one change affecting...more

CARES Act – Will PPP Loans Impact Employee Retention Credit in M&A Transactions?

Participants in M&A transactions may lose eligibility, possibly retroactively, for the “employee retention credit” under Section 2301 of the CARES Act (Coronavirus Aid, Relief, and Economic Security Act) if a party to the...more

Key Changes to the Paycheck Protection Program

On June 5, 2020, the Paycheck Protection Program Flexibility Act of 2020 (the “Flexibility Act”) was enacted, amending key provisions of the Paycheck Protection Program (“PPP”) under the Coronavirus Aid, Relief, and Economic...more

SBA Loans Under the CARES Act - Updated as of May 20, 2020

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), signed into law on Friday March 27, 2020, introduced the Paycheck Protection Program (the “PPP”) with an initial $349 billion in funding and the goal of...more

SBA Loans Under the CARES Act - Updated as of May 14, 2020

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), signed into law on Friday March 27, 2020, introduced the Paycheck Protection Program (the “PPP”) with an initial $349 billion in funding and the goal of...more

SBA Loans Under the CARES Act - Updated as of May 8, 2020

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), signed into law on Friday March 27, 2020, introduced the Paycheck Protection Program (the “PPP”) with an initial $349 billion in funding and the goal of...more

SBA Loans Under the CARES Act - Updated as of April 10, 2020

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), signed into law on Friday March 27, 2020, introduces the Paycheck Protection Program (the “PPP”) with $349 billion in funding and the goal of preventing...more

SBA Loans Under the CARES Act - Updated

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), signed into law on Friday March 27, 2020, introduces the Paycheck Protection Program (the “PPP”) with $349 billion in funding and the goal of preventing...more

SBA Loans Under the CARES Act - Updated as of April 7, 2020

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), signed into law on Friday March 27, 2020, introduces the Paycheck Protection Program (the “PPP”) with $349 billion in funding and the goal of preventing...more

CARES Act – Impact on Employee Benefit Plans

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), which was signed by the President on March 27, 2020, includes several provisions affecting employer benefit plans. Expansion of Withdrawal and Loan...more

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