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The Ins and Outs of the Income Tax Deadline Extension—Which Returns, Deadlines Are Affected, and Which Aren’t?

USA - April 9 2021 On March 17, 2021, the IRS published IR-2021-59, postponing the deadline for filing…

Amy Christen, Robert P. Tiplady, Laura M. Callahan, Michael G. Cumming, Nardeen Dalli, Marie R. Deveney, Anthony J. Frasca, Nazneen S. Hasan, Tyler J. Kemper, Scott Kocienski, Richard Lieberman, Asel Lindsey, Robert W. Nelson, Victoria Remus, Kenneth Sachs, Mark W. Weisbard

How Does The American Rescue Plan Affect Welfare Benefit Plans?

USA - March 22 2021 President Biden signed the American Rescue Plan Act of 2021 (the Act) on March 11, 2021. The Act provides COBRA premium subsidies, increases the…

Amy Christen, Kenneth Sachs

The American Rescue Plan Act of 2021: Congress Adds a Few Tax Surprises to Its Rescue Package

USA - March 19 2021 The American Rescue Plan Act of 2021, Pub. L. No. 117-2 (the "ARPA"), signed into law on March 11, 2021, by President Biden, contains a few…

Amy Christen, Michael G. Cumming, Richard Lieberman, Kenneth Sachs

Deferring Payroll Tax—The IRS Lets Employers Off The Hook

USA - September 4 2020 On September 2, 2020, we issued an e-alert discussing the deferral of the employee portion of Social Security taxes (“SS Tax Deferral Program”), as…

Amy Christen, Michael G. Cumming, Richard Lieberman, Asel Lindsey, James D. Obermanns, Kenneth Sachs

Deferring Payroll Tax—The Employer’s Dilemma

USA - September 2 2020 On August 13, 2020, President Trump issued a Presidential Memorandum directing the Secretary of the Treasury to use his authority to defer the…

Amy Christen, Michael G. Cumming