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COVID-19: Renewed Interest by Public Companies in NOL Rights Plans

USA - May 27 2020 As we reported in COVID-19: Revisiting Shareholder Rights Plans, the turmoil in U.S. equity markets created by the COVID-19 pandemic has resulted in…

Andrew Bonnes, Hal J. Leibowitz, Joseph B. Conahan, Julie Hogan Rodgers.

COVID-19: IRS Extends Due Dates for Exempt Organization Filings

USA - April 13 2020 In our prior nonprofit alert, issued March 31, 2020, we reported that the Internal Revenue Service (the “IRS”) had not extended most federal tax…

Amy R. Segal, Barbara L. Kirschten, Matthew Schnall, Meghan M. Walsh.

COVID-19: New DOL and IRS Guidance Interpreting the Families First Coronavirus Response Act

USA - April 6 2020 On April 1, 2020, The U.S. Department of Labor issued temporary regulations interpreting the Families First Coronavirus Response Act (FFCRA). As…

Amy A. Null, Andrew Stauber, Jonathan D. Rosenfeld, Laura E. Schneider, Matthew Schnall, Michael J. Lenzi.

COVID-19: Accessing Payroll Tax Credits Provided by Coronavirus Legislation

USA - April 6 2020 The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) and the Families First Coronavirus Response Act (“FFCRA”) provide eligible…

A. William Caporizzo, Amy A. Null.

The Section 4960 Excise Tax: Application to Tax-Exempt and Affiliated Taxable Entities

USA - April 26 2019 Federal tax law changes enacted with the Tax Cuts and Jobs Act of 2017 may require tax-exempt organizations to reevaluate their compensation practices…

Amy A. Null, Amy R. Segal, Barbara L. Kirschten, Meghan M. Walsh.