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COBRA Without the Bite

On March 11, 2020, President Biden signed into law the American Rescue Plan Act (“ARPA”).  The ARPA mandated several important changes for both employers and employees.  One of these is potentially significant for both: full...more

Retroactive 2020 Employee Retention Credit Changes and 2021 Enhancements

The Employee Retention Credit, as originally enacted on March 27, 2020 by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), is a refundable tax credit against certain employment taxes equal to 50% of the...more

Key Tax Provisions of COVID Relief Bill

Congress passed the Consolidated Appropriations Act, 2021 (the Act) on December 21, 2020.  The Act, which is 5,593 pages, contains a number of stimulus measures designed to address the economic impact of the coronavirus...more

SBA Forgiveness Application Provides Some Clarity on PPP Loan Forgiveness

On May 15, 2020 the Small Business Administration (SBA) released a Paycheck Protection Program Loan Forgiveness Application with related instructions. The application and instructions help answer some of the questions...more

Key Tax Provisions of the CARES Act

The COVID-19 or Coronavirus has disrupted demand in many industries and is wreaking havoc on budgets and cash flow projections. On March 27, 2020 the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act or Act),...more

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