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CARES Act Guide: Overview of IRS Guidance Regarding the Employee Retention Credit

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law on March 27, 2020. Section 2301 of the CARES Act provides for a refundable payroll tax credit (the “Retention Credit”) for 50% of...more

What We Know and What is Ahead: COVID-19 Financial Assistance

As of the date of this QuickStudy, although it is anticipated that Congress will increase the federal funds allocated to the Paycheck Protection Program (the “PPP”) by the Coronavirus Preparedness and Response Supplemental...more

CARES Act Guide: Overview of IRS Guidance Regarding Deferral of Employment Tax Deposits and Payments

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law on March 27, 2020. One form of economic assistance under the CARES Act provides short-term payroll tax relief by allowing employers...more

Governance Issues For Retirement Plan Sponsors Due To “Opt-Out” Amendments

On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act or the “CARES Act”, into law. We discussed the employee benefit plan provisions included in the CARES Act in our Quick Study...more

CARES Act Guide: Overview of Executive Compensation Limits

On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act or the “CARES Act”, into law. The CARES Act will provide significant financial relief to individuals and small businesses,...more

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