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Member Articles


The CARES Act — Omnibus Overview

Authors: Sharon C. Lincoln and Eric W. Dyer As the economic impact of COVID-19 continues to be felt throughout the United States, the federal government has provided $2.2 trillion in relief by enacting the Coronavirus A ...

Employers May Make Tax-Free Disaster Relief Payments to Employees

When President Trump formally announced that the COVID-19 pandemic was a national disaster, he opened the way for employers – businesses and nonprofit organizations alike – to make tax-free payments to employees who ...

Federal Tax Filing and Payment Deadline Extended – New IRS Guidance on Coronavirus Income Tax Relief

On March 20, 2020, the IRS published Notice 2020-18, clarifying that “Tax Day” for both filing and payment of federal income tax has been moved from April 15, 2020 to July 15, 2020. As background, in response to the ...

Second Dose of Medicine from Treasury for Coronavirus Relief

Authors: Tony Frasca, Michael Cumming, Tyler Kemper On Friday, March 20, 2020, the Department of the Treasury issued Notice 2020-18 (which supersedes Notice 2020-17 issued two days prior), postponing tax filing and paym ...

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