News & Analysis as of

Filing Requirements Relief Measures

Eversheds Sutherland (US) LLP

Congress considers TCJA extenders and Taiwan tax relief

In mid-January, the House introduced the Tax Relief for American Families and Workers Act (Act). The Joint Committee of Taxation has released its explanation of the Act, and the House Ways and means Committee has released a...more

DarrowEverett LLP

IRS Response to Israel’s Declaration of War: Relief to Impacted Taxpayers, But Extensions Granted to Its Enforcement Arm

DarrowEverett LLP on

In IRS Notice 2023-71 (the “Notice”), the Internal Revenue Service (“IRS”) granted a postponement until October 7, 2024 for various time-sensitive filing and payment deadlines for taxpayers affected by the terrorist attacks...more

Eversheds Sutherland (US) LLP

Relief from the heat: IRS provides penalty waiver for taxpayers not considering CAMT liability in 2023 estimated tax payments

On June 7, 2023, the IRS released Notice 2023-42 (the Notice), providing taxpayers relief from the addition to tax under Section 6655 in connection with the application of the new corporate alternative minimum tax (CAMT). In...more

Stikeman Elliott LLP

Temporary Relief Will Provide Well-Known Seasoned Issuers (WKSIs) with Accelerated Access to Public Markets

Stikeman Elliott LLP on

Beginning in 2022, well-known seasoned issuers (WKSIs) will be exempt from certain base shelf prospectus filing requirements, including the requirement to file a preliminary base shelf prospectus, in accordance with...more

Stokes Wagner

Reasonable Cause Relief from ACA Reporting Penalties

Stokes Wagner on

The Affordable Care Act requires covered employers to report that they offered minimum essential coverage to their employees by filing IRS Forms 1094-C and 1095-C. Until recently, the IRS offered “good-faith transition...more

Morgan Lewis

IRS Extends Temporary Use of Electronic and Digital Signatures for Certain IRS Forms Until December 31, 2021

Morgan Lewis on

The US Internal Revenue Service (IRS) extended its temporary approval of accepting digital signatures on certain IRS forms until December 31, 2021 (see Memorandum NHQ-10-1220-000, the Memorandum). This Memorandum has also...more

Gibney Anthony & Flaherty, LLP

Federal Tax Deadline for Individuals Extended to May 17

The Treasury Department and Internal Revenue Service has announced that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021 to May 17, 2021. The IRS...more

Smith Anderson

New Rule Amendments Permit Electronic Signatures on SEC Filings

Smith Anderson on

On November 17, 2020, the Securities and Exchange Commission (SEC) adopted rule amendments to permit immediately and post-pandemic the use of electronic signatures on documents filed with or furnished to the SEC. The...more

Kelley Drye & Warren LLP

Update on SEC Filing Extensions Amid COVID-19

The U.S. Securities and Exchange Commission (the “SEC”) has offered various guidance on filing extensions and further delivery relief as public companies, funds, and investment advisors continue to adjust to the sweeping...more

White & Case LLP

National Banking and Securities Commission resumes activities during the contingency derived from SARS Cov-2 (COVID-19)

White & Case LLP on

On July 15, 2020, the National Banking and Securities Commission (the "CNBV") published in the Federal Official Gazette ("DOF") a resolution establishing administrative measures to resume activities during the contingency...more

Lowndes

Don’t Forget the Tax Man: Many Tax Returns and Payments Due Next Week

Lowndes on

Because of Covid-19, the IRS extended most federal tax filing and payment deadlines otherwise due from April 1, 2020 to July 14, 2020 until July 15, 2020....more

Stinson - Corporate & Securities Law Blog

SEC Relief for Late Filings Expires

The SEC previously issued an order that, subject to certain conditions, provided publicly traded companies with an additional 45 days to file certain disclosure reports.  The current relief provided public companies with a...more

Mayer Brown Free Writings + Perspectives

SEC Staff Eases Paper Filing Requirements Due to COVID-19

On June 25, 2020, the staff of the Division of Corporation Finance (the “Staff”) released three temporary statements to assist filers impacted by the COVID-19 pandemic....more

Health Care Compliance Association (HCCA)

SEC eases regulatory rules during COVID-19 pandemic

Compliance Today (June 2020) - The U.S. Securities and Exchange Commission (SEC) made slight regulatory changes that could ease the burden for publicly traded companies. The changes deal primarily with disclosures,...more

Barnea Jaffa Lande & Co.

Israeli Registrar of Amutot Eases Reporting Obligations for Amutot and Public Benefit Companies (PBCs)

Following the guidelines that the Israeli Corporations Authority (ICA) has issued on March 2020, inter alia, regarding easements in the annual reporting dates applying on Amutot and PBCs, in light of the coronavirus outbreak...more

Holland & Knight LLP

FMC Provides Temporary Relief from Some Vessel Operator Service Contract Filing Requirements

Holland & Knight LLP on

The Federal Maritime Commission (FMC) has issued a Final Rule allowing the Commission more flexibility in issuing exemptions with respect to service contracts filed by vessel operating common carriers (VOCCs). 85 Fed. Reg....more

BCLP

U.S. SEC staff issues FAQs relating to extension of filing deadlines due to COVID-19

BCLP on

The SEC Staff published FAQs addressing several questions relating to the SEC’s March 25th Order extending filing relief for public companies unable to meet a filing deadline because of circumstances related to COVID-19....more

White & Case LLP

Regulatory Update: Advisers Act Filing Relief

White & Case LLP on

Relief Related to the Investment Advisers Act of 1940 On March 25, 2020, the Securities and Exchange Commission ("SEC") extended the time period for filing relief for Form ADV and Form PF.  The Order extends the following...more

Carlton Fields

IRS Provides Wide-Reaching Extensions for Tax Filings and Payments, as well as Other Time-Sensitive Actions, Including Section...

Carlton Fields on

April 9, 2020: The Treasury Department and the Internal Revenue Service issued Notice 2020-23, which amplified Notice 2020-18 and Notice 2020-20 and modified Rev. Proc. 2014-42 with respect to calendar year 2020, and provided...more

Snell & Wilmer

Applications Open for $200 Million COVID-19 Telehealth Program

Snell & Wilmer on

As a follow up to our legal alert posted on April 7, 2020, the Federal Communications Commission ("FCC") announced that it is accepting applications for its $200 million COVID-19 Telehealth Program as of April 13, 2020. As a...more

Perkins Coie

FCC Adopts New Programs to Help Telehealth Services Combat COVID-19

Perkins Coie on

Update 04.10.2020: The FCC has launched an online portal explaining the application process for grants from the $200 million in funding to support telehealth services described in this client update. The FCC will begin...more

Foley & Lardner LLP

COVID-19: Resources for Oncology Providers (Telehealth, Clinical Trials, Reporting Deadlines)

Foley & Lardner LLP on

The Centers for Medicare & Medicaid Services (CMS), the Department of Health and Human Services (HHS), the Office for Civil Rights (OCR), the Office of the Inspector General (OIG), and other Federal and State agencies and...more

Sheppard Mullin Richter & Hampton LLP

Code Section 1031 Like Kind Exchange Deadlines Extended

On April 9, 2020, the IRS issued Notice 2020-23 (the “Notice”) which expands the filing and payment deadline relief announced by the Internal Revenue Service (“IRS”) in March. The March announcement gave taxpayers until July...more

Dechert LLP

COVID-19 Coronavirus: SEC Disclosure Obligations for Public Companies

Dechert LLP on

A public company may have an additional 45 days to file its upcoming Form 10-Q if its inability to file its Form 10-Q relates to circumstances relating to COVID-19, it files a Form 8-K summarizing why such report was not able...more

ArentFox Schiff

IRS Bolsters Taxpayer Relief by Extending 300 Tax Filing, Payment and Administrative Deadlines

ArentFox Schiff on

The Internal Revenue Service has expanded its previous relief measures with Notice 2020-23, which automatically extends key tax deadlines for all taxpayers that have a filing or payment deadline on or after April 1, 2020, and...more

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