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Presidential Memorandum U.S. Treasury Trump Administration

Latham & Watkins LLP

White House Issues America First Investment Policy

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The policy memo aims to preserve an open investment environment as well as restrict investment in strategic sectors. Late on Friday, February 21, 2025, the White House released its “America First Investment Policy”...more

Laner Muchin, Ltd.

IRS Issues Guidance on President Trump’s Payroll Tax Deferral Executive Order

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On August 8, 2020, President Trump issued an Executive Order to the Secretary of Treasury directing the Department to defer the obligation of employers to withhold, deposit, and pay the employee share of Social Security...more

Morgan Lewis

IRS Notice 2020-65 Provides Guidance on Deferring Employee Social Security Taxes

Morgan Lewis on

The US Department of the Treasury and the Internal Revenue Service have issued guidance with respect to US President Donald Trump’s August 8, 2020 Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing...more

Nutter McClennen & Fish LLP

Treasury Provides Guidance on Employee Social Security Tax Deferral

On August 8, 2020, President Trump issued an executive action directing the Secretary of the Treasury to use the Secretary’s authority under Section 7508A of the Internal Revenue Code of 1986, as amended (the “Code”), which...more

Bradley Arant Boult Cummings LLP

What Employers Need To Know About The Payroll Tax Deferral Guidance

Following President Trump’s Aug. 8 presidential memorandum directing the Treasury Secretary to defer the withholding and payment of certain employee payroll taxes, the Internal Revenue Service released Notice 2020-65 on Aug....more

Perkins Coie

Summary Of Notice 2020-65: Deferral Of Employee’s Portion Of Social Security Taxes

Perkins Coie on

In response to the ongoing coronavirus (COVID-19) pandemic, the U.S. Congress, the executive branch, and the Internal Revenue Service (IRS) have taken several actions intended to provide immediate relief to taxpayers. In...more

Snell & Wilmer

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

Snell & Wilmer on

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

Neal, Gerber & Eisenberg LLP

IRS Issues Guidance on Payroll Tax Deferral Program, Leaving Many Questions Unanswered

On August 28, 2020, the IRS issued Notice 2020-65 (“Notice”) to provide guidance concerning the Executive Order that President Trump issued on August 8, 2020 (“Executive Order”). Per the Notice, the Secretary of the Treasury...more

Ruder Ware

New Guidance Regarding Deferral of Withholding of Employees’ Social Security Taxes

Ruder Ware on

On August 8, 2020, President Donald Trump issued an executive order titled “Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster.” The order directed the Secretary of the Treasury to use...more

Blank Rome LLP

Deferral of Employee Social Security Taxes Not Even a Good Idea on Paper

Blank Rome LLP on

In a Memorandum to the Secretary of the Treasury, President Trump directed that the Secretary use his authority to defer the withholding and payment of the employee’s share of certain Social Security taxes for the period...more

Lewitt Hackman

Executive Order on Deferring Payroll Taxes - Frequently Asked Questions

Lewitt Hackman on

On August 8, 2020, the President issued a Presidential Memorandum directing the Secretary of the Treasury to use his authority to defer withholding, deposit, and payment of certain payroll tax obligations (the “Executive...more

Dorsey & Whitney LLP

President’s Program Permitting Deferral of Employees’ 6.2% Social Security Tax for Four Months Presents Complexity and Risk for...

Dorsey & Whitney LLP on

On August 8, 2020, President Trump signed a Presidential Memorandum entitled “Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster,” effective as of September 1, 2020 (the “Memorandum”)....more

Amundsen Davis LLC

IRS Issues Limited Guidance On Payroll Tax Deferral Option

Amundsen Davis LLC on

On August 28, the IRS issued Notice 2020-65 providing brief guidance on the payroll tax deferral announced in a Presidential Memorandum issued on August 8th. The Memorandum directed the Treasury Department to issue guidance...more

Ballard Spahr LLP

Treasury Issues Guidance Implementing Memorandum on Social Security Tax Deferral

Ballard Spahr LLP on

Late in the afternoon on Friday, August 28, Treasury issued Notice 2020-65 providing guidance implementing President Trump’s Executive Memorandum on social security payroll tax deferral (Payroll Tax Deferral). President...more

Pullman & Comley - Labor, Employment and...

Should Employers Stop Withholding Employees’ Share of Social Security Tax in September? (Part 1)

The title’s question is triggered by a Presidential Memorandum issued on August 8, 2020 (the “Memo”) directing the Secretary of the Treasury to defer Social Security taxes for certain employees....more

Constangy, Brooks, Smith & Prophete, LLP

President Orders That Withholding Of SS Taxes Be Deferred, But There Are Details To Be Ironed Out

On August 8, President Trump issued a Memorandum deferring payroll tax obligations due to COVID-19. The Memorandum directs the Secretary of the Treasury to defer the withholding, deposit, and payment of the 6.2 percent...more

Bowditch & Dewey

Social Security Taxes Could Be Deferred for the Rest of 2020

Bowditch & Dewey on

Under the CARES Act passed on March 27, 2020, Congress allowed employers and self-employed workers to defer payment of their portion of Social Security taxes that will accrue between March 27 and December 31, 2020. Fifty...more

Burr & Forman

Employee Payroll Tax Deferral—What Could Go Wrong?

Burr & Forman on

In March, Congress passed the Coronavirus, Aid, Relief and Economic Security Act (“CARES Act”) to aid businesses and individuals. One CARES Act relief provision offered the deferral of certain payroll taxes. In particular,...more

Jones Day

Treasury and HUD Recommendations Could Increase Private Sector Participation in Housing Finance

Jones Day on

The Situation: Reforming the U.S. housing finance system has been a frequent discussion topic in the years since the 2008 financial crisis. The Result: In response to a March 2019 presidential memorandum, the Department of...more

Akin Gump Strauss Hauer & Feld LLP

Treasury, State and Commerce Implement Regulations Pursuant to the Trump Administration’s Cuba Policy

• On November 9, 2017, the U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC), the U.S. Department of State, and the U.S. Department of Commerce’s Bureau of Industry and Security (BIS) took coordinated...more

Akin Gump Strauss Hauer & Feld LLP

What’s New in Washington - November 2017

Congress continues its heavy workload with the Thanksgiving recess roughly three weeks away. On October 26, the House passed the Senate’s Fiscal Year 2018 budget resolution by the slim margin of 216-212—opening the door for...more

Seyfarth Shaw LLP

All Financial Regulation in the U.S. Now Subject to Review under February 3, 2017 Executive Order Issued by the President

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Seyfarth Synopsis: Hours after the inauguration of President Trump, the White House issued a memorandum which imposed a 90-day delay on regulations which had not yet taken effect. As far as existing financial services law and...more

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