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CARES Act NOL Carryback Rules for Tax-Exempt Organizations with UBTI

The Internal Revenue Service ("IRS") has issued FAQs clarifying the net operating loss (“NOL”) carryback rules under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) as they apply to tax-exempt...more

SBA Issues Second Interim Final Rule for Paycheck Protection Program Loans

On April 15, the Small Business Administration (SBA) issued a new supplement to the first Interim Final Rule (IFR) for the Paycheck Protection Program (PPP) that provided some important clarifications regarding eligibility of...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

The CARES Act Includes Many Tax Incentives for Employers - Charitable Contribution Modifications

On Friday, March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) into law. Among the numerous provisions of the Act intended to provide economic relief to...more

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