Latest Publications

Share:

COVID-19: Tax Issues Addressing Pandemic Relief and Extenders Feature Prominently in Year-End Legislation

After several months of halting negotiations, Congress passed the Consolidated Appropriations Act, 2021 (the Act) late in the evening on December 21, 2020. The Act includes omnibus appropriations language to fund the...more

COVID-19: CARES Act Tax Summary Guide - November 2020 #1

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the...more

Post-election Forecast: Tax Policy Agenda is Clearer but Still Hazy

SENATE OUTCOMES WILL SHAPE THE BIDEN TAX AGENDA - The waiting is over and Joe Biden is the declared winner of the presidential election. Because both Senate races in Georgia have gone to run-offs we won’t know until January...more

COVID-19: New SBA Forms Asking Key Necessity and Liquidity Questions

Borrowers of Paycheck Protection Program (PPP) loans of US$2M or more will be required to complete a new form as part of the Small Business Administration (SBA) review process, which appears to ask key questions about private...more

The Capital Gains Rate - Historical Perspectives on "Retroactive" Changes

In light of the U.S. presidential election on 3 November 2020, many investors and business owners expecting a liquidity event are focused on the possibility that the current capital gains rate (generally, 23.8 percent) could...more

Eye on the Election: Potential Impact on Tax Incentives for Power and Related Industries

There is little doubt that the outcome of the 3 November federal election will be consequential for much of America, and that the consequences are likely to be very different depending on who sits in the Oval Office and the...more

COVID-19: CARES Act Tax Summary Guide - October 2020 #1

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the...more

2021 U.S. Tax Forecast: How the November Elections Could Lead to Significant Tax Changes Affecting You and Your Business

Depending on the results of the presidential and congressional elections in November 2021 could usher in major changes in tax policy. You should be thinking about those potential changes now for purposes of 2020 year-end tax...more

COVID-19: State Tax Implications of Remote Working Arrangements

Prior to the coronavirus (COVID-19) pandemic, many state taxing authorities asserted that a business could become subject to their states’ tax obligations by having a single employee working from within the states, even if...more

COVID-19: CARES Act Tax Summary Guide - September 2020 #2

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the...more

COVID-19: CARES Act Tax Summary Guide - September 2020 #1

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the...more

COVID-19: IRS Releases Guidance on Employee Payroll Tax Deferral but Fails to Quell Concerns Over Implementation and Collection of...

On 28 August 2020, the IRS issued eagerly awaited guidance on the implementation of the employee FICA payroll deferral authorized in a Presidential Memorandum (the Memorandum) signed by President Trump on 8 August 2020....more

COVID-19: CARES Act Tax Summary Guide - August 2020 #2

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the...more

COVID-19: CARES Act Tax Summary Guide - August 2020 #1

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the...more

COVID-19: CARES Act Tax Summary Guide - July 2020 #2

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the...more

COVID-19: CARES Act Tax Summary Guide - July 2020 #1

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the...more

COVID-19: Renewed and Unique Opportunity for Fishing Industry in Paycheck Protection Program

Recent changes in the Paycheck Protection Program (PPP) created by Congress offer additional flexibility for fishing boat owners and their crewmembers to qualify for PPP loans. The changes came just prior to the June 30...more

COVID-19: Buying and Selling PPP Borrowers

INTRODUCTION - More than 4.5 million U.S. businesses have received loans through the Paycheck Protection Program (PPP), which was created under the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). PPP loans...more

COVID-19: Affiliation & Aggregation Considerations for the Paycheck Protection Program and the Employee Retention Credit

Many businesses have been evaluating their eligibility for various benefits in the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act. Two popular incentives include the Paycheck Protection Program (“PPP”) and the...more

COVID-19: CARES Act Tax Summary Guide

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the...more

COVID-19: Taking Stock of Tax Benefits Available in a Pandemic Economy

Several weeks have passed since Congress passed two major legislative packages focused on providing liquidity for businesses and individuals, and keeping workers employed during the COVID-19 pandemic. The Families First...more

COVID-19: Tax Implications of Paycheck Protection Loan Forgiveness

Recent legislation under the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) modifies several tax provisions in the Internal Revenue Code (the Code) to provide relief to businesses and individuals from the...more

COVID-19: CARES Act Employer Payroll Retention Tax Credit

The recently passed Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) provides a tax credit for eligible employers to encourage them to continue paying employees. The benefit allows a fully refundable tax...more

COVID-19: How The Tax Code Can Help The Economy Recover

The tax code could play a key role as discussions about a tax stimulus package intensify - The coronavirus has taken over Washington, D.C., if not through infection, then through a focus on policy prescriptions to help the...more

COVID-19: Grassley: “Targeted Tax Relief” Being Considered to Counter Economic Effects of Coronavirus Spread

As the novel coronavirus (COVID-19) continues to spread globally and the number of cases in the U.S. grows, attention on Capitol Hill has shifted to potential legislative responses aimed at combatting the outbreak and...more

132 Results
 / 
View per page
Page: of 6

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide