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Consolidated Appropriations Act, 2021: PPP and Tax Provisions

USA - December 28 2020 The Consolidated Appropriations Act, 2021 (Act) generally provides the annual funding for the federal government and contains several important rules…

Robert R. Perry.

Does Your Nonqualified Plan Need to be Amended by December 31, 2020?

USA - November 25 2020 Section 162(m) of the Internal Revenue Code (“Code”), which disallows the deduction by any publicly held corporation with respect to certain…

Allan S. Friedland.

IRS Notice on Presidential Order Deferring Payroll Tax Obligations Creates Additional Uncertainty

USA - August 29 2020 The Internal Revenue Service has issued Notice 2020-65 to provide guidance on the employment tax deferral that is the subject of President Donald…

Robert R. Perry.

What It Means: President Trump’s Executive Order on Deferring Payroll Tax Obligations

USA - August 10 2020 On August 8, 2020, President Donald Trump issued the Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster…

Robert R. Perry.

GOP Stimulus Bill Would Give Some PPP Borrowers a Second Draw and Expand Forgivable Expenditures

USA - August 3 2020 Senate Republicans have introduced the Health, Economic Assistance, Liability Protection and Schools (HEALS) Act, a nearly one-trillion-dollar…

Robert R. Perry.