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Payroll Tax Deferral – What The Treasury Guidance Did And Did Not Make Clear

To assist employees with the economic hardships resulting from COVID-19, recent guidance provides relief in the form of a payroll tax deferral (Deferral Program). Internal Revenue Service Notice 2020-65 (Notice)1 provides...more

The CARES Act Includes Many Tax Incentives for Employers - Deferral of Payment of Employer Taxes and Employee Retention Credit

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act” or the “Act”), signed into law on March 27, 2020, is a stimulus package that aims to provide liquidity to many Americans – by either giving cash or...more

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