News & Analysis as of

Filing Deadlines Coronavirus/COVID-19

Keating Muething & Klekamp PLL

Benefits Monthly Minute - July 2025

The July Monthly Minute highlights several benefits provisions under the One Big Beautiful Bill Act and offers reminders about upcoming PCORI and Form 5500 deadlines. Many Benefits, One Big Beautiful Bill On July 4, 2025,...more

McDermott Will & Emery

Potential Refund Opportunity for Interest and Penalty Amounts Accrued During COVID-19 Federally Declared Disaster

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Taxpayers who made payments to the Internal Revenue Service (IRS) that included underpayment interest and/or failure-to-file/pay penalties that accrued during all or part of the period between January 20, 2020, through July...more

Tucker Arensberg, P.C.

Understanding the Impact of Changing Common Level Ratios on Commercial Property Taxes

The “Common Level Ratio” (CLR) is a figure calculated by a state administrative body every year for every county. The CLR reflects the relationship between assessed and (fair) market values....more

Warner Norcross + Judd

Supreme Court Affirms Its Rule-making Power: COVID-19 Deadline Extensions Upheld

In a 5-2 opinion released July 29, 2024, the Michigan Supreme Court upheld its own authority to extend litigation filing deadlines during the COVID-19 pandemic. The plaintiff in Carter v. DTN Management Company, Karen...more

Latham & Watkins LLP

FINRA Releases Long-Anticipated Guidance on New Work-From-Home Exemption Ahead of Impending COVID-19 Relief Expiration

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FINRA’s guidance sheds further light on the new rule, which will permit firms to elect “non-branch” designation for a private residence where an associated person conducts specified supervisory activities....more

White and Williams LLP

New York City Faces Property Tax Appeal Deadline Amid Real Estate Challenges

Every spring, New York properties have an opportunity to review and consider the accuracy of their property assessments. This year, many commercial property owners are facing a cold reality – property assessments that do not...more

Buckingham, Doolittle & Burroughs, LLC

Employee Retention Credit on the Chopping Block as Congress Mulls Tax and Spending Bills

The Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) would terminate the employee retention credit (ERC) for claims filed after January 31, 2024. Initially authorized by the CARES Act to incentivize...more

Fisher Phillips

Workplace Law Update: 22 Essential Items on Your August To-Do List

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It’s hard to keep up with all the recent changes to labor and employment law, especially since the law always seems to evolve at a rapid pace. In order to ensure you stay on top of the latest changes and have an action plan...more

Gibney Anthony & Flaherty, LLP

I-9 News: New Form Version and Live Video I-9 Inspection for E-Verify Employers

U.S. Citizenship and Immigration Services (USCIS) announced a new version of Form I-9, Employment Eligibility Verification. Employers must use Form I‑9 to verify the identity and employment authorization of their employees....more

Moore & Van Allen PLLC

I-9 Record-Keeping and the End of Covid-19 Flexibilities

This Client Alert is to Notify MVA Clients who are Employers that Certain Pandemic Era Policies are Ending. During the pandemic, DHS implemented an inspection deferral policy. Under this policy, employers with employees...more

Benesch

Are You Prepared for the End of the COVID-19 Form I-9 Flexibilities?

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The Form I-9 flexibilities implemented during the COVID-19 Pandemic that permitted employers to virtually review Section 1 and inspect documents establishing identity and authorization to work are ending on July 31, 2023....more

Hogan Lovells

Koniec stanu zagrożenia epidemicznego, czyli kolejne zmiany terminów podatkowych

Hogan Lovells on

Zgodnie z projektem Rozporządzenia Ministra Zdrowia opublikowanym 2 maja na stronach Rządowego Centrum Legislacji, 1 lipca 2023 r. stan zagrożenia epidemiologicznego ma zostać odwołany. Projekt skierowano do uzgodnień i...more

Hogan Lovells

End of the state of epidemic emergency - changes to the tax deadlines

Hogan Lovells on

According to the draft Decree of the Minister of Health published on 2 May on the Government Legislation Centre’s website, the state of epidemic emergency is scheduled to be terminated on 1 July 2023. The draft has been sent...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

USCIS Ends COVID-19-Related Flexibility for Responding to Agency Requests on Notices Dated After March 23, 2023

On March 23, 2023, U.S. Citizenship and Immigration Services (USCIS) announced that COVID-19–related deadline extensions for responses to agency notices or requests, such as Requests for Evidence and Notices of Intent to...more

Gibney Anthony & Flaherty, LLP

USCIS Ends Pandemic-Related Flexible Deadlines

On March 23, 2023, U.S. Citizenship and Immigration Services (USCIS) terminated its COVID-19-related policy extending deadlines to respond to USCIS notices. WHAT THIS MEANS FOR EMPLOYERS AND FOREIGN NATIONALS - ...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Employers Prepare for Thawing ERISA Deadlines

With the pandemic winding down, deadlines for employee benefit plans governed by the Employee Retirement Income Security Act (ERISA) will be resuming. Two different emergencies affect employer-sponsored group health plans:...more

Gibney Anthony & Flaherty, LLP

USCIS Extends COVID Flexibilities, Likely for Last Time

U.S. Citizenship and Immigration Services (USCIS) again extended certain COVID-19-related flexibilities, this time through March 23, 2023.  However, USCIS anticipates that this will be the final extension for these...more

Proskauer - Employee Benefits & Executive...

Clarification on Extension of Amendment Deadlines for CARES Act Provisions

On September 26, 2022, the IRS released IRS Notice 2022-45, which corrected a potential oversight in IRS Notice 2022-33, discussed in detail here. Notice 2022-33 had extended the deadline to adopt certain retirement and...more

Keating Muething & Klekamp PLL

Benefits Monthly Minute - September 2022

The September Monthly Minute reports on the IRS’ new amendment extension deadline with respect to coronavirus-related distributions and qualified disaster distributions, a recent $131.8 million settlement stemming from...more

Fox Rothschild LLP

AICPA Urges IRS to Extend Deadline for COVID-19 Penalty Relief, Expand Scope

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The American Institute of CPAs (AICPA) has applauded the Internal Revenue Service for granting automatic penalty relief related to select 2019 and 2020 returns, but asked for two tweaks to the process: The group wants...more

Fox Rothschild LLP

Internal Revenue Service Announces Sweeping Penalty Relief for 2019, 2020 Tax Returns

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The Internal Revenue Service plans to provide widespread penalty relief for the late filing of certain tax and information returns for the 2019 and 2020 tax years. According to Notice 2022-36, this latest penalty relief...more

Perkins Coie

CEQA Challenge to Campus Town Project in Monterey County Was Untimely

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The Court of Appeal held that a writ petition asserting potential CEQA violations concerning the Campus Town project, a significant development project in Monterey County, was untimely because it was filed after the fixed end...more

Foley & Lardner LLP

USCIS Temporarily Extends Automatic Extensions of Employment Authorization to Up to 540 Days

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On May 3, 2022, U.S. Citizenship and Immigration Services (USCIS) announced a Temporary Final Rule that temporarily increases the automatic extension period for employment authorization and Employment Authorization Documents...more

Holland & Knight LLP

Tribal Governments: Fiscal Recovery Fund Reports Due by April 30

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There is an important tribal reporting deadline at the end of this week: Every tribal government that received a share of the $20 billion Fiscal Recovery Fund (FRF) from the 2021 American Rescue Plan Act must file a report by...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Beltway Buzz - April 2022 #3

NLRB GC Pushes for Card Checks, Limits on Employer Speech. National Labor Relations Board (NLRB) General Counsel Jennifer Abruzzo filed a brief in a case asking the Board to make dramatic changes to federal labor law. The...more

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