As the novel coronavirus (COVID-19) continues to sweep the nation, the "Families First Coronavirus Response Act" (FFCRA) was approved by Congress and signed into law by the President on March 18, 2020, in an attempt to respond to myriad economic and other challenges faced by the United States during this global pandemic. Subsequent to the enactment of the FFCRA, the President signed into law on March 27, 2020, the "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act), which amended certain provisions of the FFCRA (collectively referred to as the Legislation). In addition, the IRS and U.S. Department of Labor (DOL) have issued guidance with respect to the provisions of the FFCRA, prior to amendment by the CARES Act. Please note that, as this is new law, there is likely to be additional guidance interpreting these provisions, and you should seek advice of counsel with respect to these issues.