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Year-End Limit, Vaccine and Credit Updates

The Federal Vaccine Mandate - Preparing for OSHA's COVID-19 Requirements - The Occupational Safety and Health Administration ("OSHA") has released an Emergency Temporary Standard ("ETS") regarding COVID-19-related compliance...more

Keeping Up With All The Changes

The Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act), the Consolidated Appropriations Act, 2021 (CAA) and now the American Rescue Plan Act of 2021 (ARPA) each include many provisions that affect...more

U.S. Treasury Issues Additional Guidance Regarding Loan Forgiveness

The U.S. Treasury recently issued additional guidance in the form of frequently asked questions regarding the Paycheck Protection Program (PPP) created by the Coronavirus Aid, Relief, and Economic Security Act. The guidance...more

Mid-Year Retirement Benefits Update

The Internal Revenue Service has been busy issuing guidance over the last month or so on various retirement benefit issues. We want to be sure you are aware of these important updates. Retirement plan and IRA liquidity...more

SBA Releases New Paycheck Protection Program Loan Forgiveness Applications and Instructions

As we previously predicted, the Small Business Administration (SBA) recently released a new loan forgiveness application and related instructions for those borrowers seeking forgiveness of Paycheck Protection Program (PPP)...more

Better Late Than Never? New Law Expands Loan Forgiveness Provisions of the Paycheck Protection Program and Provides Other...

On Friday, June 5, 2020, bipartisan legislation aimed at addressing many of the issues and difficulties that have arisen with respect to the loan forgiveness provisions of the Paycheck Protection Program (PPP) became law. The...more

PPP Loan Forgiveness Guidance at Long Last

The Small Business Administration and the Treasury Department have finally issued an application and instructions for borrowers seeking forgiveness of all or a portion of their Paycheck Protection Program (PPP) loans. As...more

SBA and Treasury Finally Provide Promised Guidance on Borrowers’ Good Faith Certification under the Paycheck Protection Program

Today, the SBA and Treasury issued their previously promised guidance regarding how the SBA would review borrowers’ good faith certifications in applications for Paycheck Protection Program (PPP) loans. The new guidance comes...more

SBA Imposes Cap of $20 Million on Aggregate Paycheck Protection Program Loans to Related Businesses

Over the last several weeks, Sullivan has issued numerous client alerts that explore the Paycheck Protection Program (PPP) instituted under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and other funding...more

Additional Paycheck Protection Program Loan Funds Available

Over the last several weeks, Sullivan has issued numerous client alerts that explore the Paycheck Protection Program (PPP) instituted under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and other funding...more

IRS Guidance Provides Critical Information on Extended Deadlines for Returns, Payments and Other Time-Sensitive Tax Actions -...

As reported in our recent Client Alert, the IRS continued its series of tax relief announcements related to the COVID-19 emergency when it issued Notice 2020-23. This alert provides more detailed guidance on IRS Notice...more

IRS Updates Guidance on Filing and Payment Deadlines and Provides New Guidance Relating to Other Taxpayer Actions

Yesterday, the Internal Revenue Service issued Notice 2020-23, which updates and amplifies its earlier guidance under Notice 2020-18 and Notice 2020-20, discussed in our earlier Client Alert. Compared to previous grants of...more

Benefit Related Provisions of the CARES Act and Other Federal Relief

This alert, from the Employment & Benefits practice group, focuses on the various retirement, welfare and fringe benefit related changes that have come out of the Coronavirus Aid, Relief, and Economic Security Act (the CARES...more

SBA Issues Additional Guidance Under the Paycheck Protection Program

Late in the evening on Friday, April 3, 2020, the Small Business Administration ("SBA") took certain actions to help address some of the gating questions that arose during the course of the week regarding loans available...more

Relief to Nonprofits and Incentives for Charitable Giving under the CARES Act

The Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act"), signed into law by President Trump on March 27, 2020, provides access to loans or tax credits to certain nonprofit organizations and encourages...more

A Deeper Dive into the Paycheck Protection Program under the CARES Act

Sullivan recently issued a client alert that explores the law and lore of the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act"). Additional details regarding the Paycheck Protection Program ("PPP")...more

Key Provisions of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) for Small Businesses and Individuals

These are extraordinary and fluid times for small businesses and individuals. As part of our mission as counselors and indeed partners to our clients, we have been closely reviewing the stimulus package recently signed into...more

Nontaxable Payments to Employees? A New Way to Help Employees in the Age of COVID-19

On March 13, 2020, the President issued a determination under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (the “Stafford Act”). A consequence of that action is that payments from employers to employees...more

What Employers Need to Know About Health Plans and the Coronavirus

We want to share with you our views on some benefits-related questions affecting group health plans that have been coming up recently as employers deal with the coronavirus. HIPAA in the Age of COVID-19 – In February, the...more

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