Coronavirus / COVID-19
The rapid spread of COVID-19 has raised a number of serious legal and practical business concerns for our community. At Miller Johnson we believe we can best address those concerns and mitigate the fallout from this crisis by working together with clients, government, community organizations, and other professionals. We practice and live in a community that prizes collaboration, intellect, loyalty, candor, and ingenuity. These will be our daily guiding principles as we navigate these uncharted waters together.
Please use the jump links below for the latest updates from our Coronavirus/COVID-19 Response Team.
- COVID-19 Back to Work Guidance
- Upcoming Webinars: Briefings on COVID-19
- Webinar Recordings & PPTs
- Client Updates – Business/Corporate
- Client Updates – Employment/Employee Benefits
- Client Updates – Education
- Relevant Blog Posts
- Relevant Links
- In the News
- Additional Resources
Upcoming Webinars: Briefings on COVID-19
- Information on future webinars coming soon.
Webinar Recordings and PowerPoints
Client Updates – Business/Corporate:
Information and guidance in client updates was up to date at time of publication. During the pandemic, information and guidance has been changing rapidly. If you have any questions about the information contained in a client update, please contact the author or your Miller Johnson attorney.
- April 28, 2021 – SBA Announces May 3 Opening Date for Restaurant Revitalization Fund (RRF) Applications
- April 19, 2021 – SBA Provides Key Restaurant Revitalization Fund (RRF) Information, Guidance and Application Form
- March 26, 2021 – Senate Approves House Version of PPP Extension through May 31, Sending Bill to White House for Expected Signature
- March 18, 2021 – American Rescue Plan – (EPSL and EFML Tax Credits)
- March 18, 2021 – IRS Extends April 15th Tax Deadline for Individuals
- March 15, 2021 – Rescue Plan Enables State and Local Funding for Essential Worker Premium Pay
- March 5, 2021 – GYMS Act Pumping Resources Back into Local Gyms
- February 22, 2021 – Biden-Harris Administration Announces Imminent Two Week Pause on Larger Paycheck Protection Program (PPP) Loans, Additional Program Reforms
- January 21, 2021 – Small Business Administration (SBA) Issues Consolidated Rule on Forgiveness of Paycheck Protection Program (PPP) Loans and Updated PPP Loan Forgiveness Applications
- January 14, 2021 – Small Business Administration (SBA) to Re-Open Paycheck Protection Program (PPP) to More Small Lenders on January 15 and to All Lenders on January 19
- January 8, 2021 – Small Business Administration (SBA) Announces Paycheck Protection Program (PPP) to Reopen Week of January 11, Issues Updated Rules, Regulations and Guidance in Consultation with Treasury Department (Treasury)
- December 22, 2020 – Revisions to Paycheck Protection Program (PPP), Second Round of Loans and Clarity on Tax Deductions among PPP-Related Updates in Latest Federal Stimulus Bill
- November 9, 2020 – Unpublished Paycheck Protection Program (PPP) Loan Necessity Questionnaires Provide Insights, Raise Questions Regarding “Need Certification” Review for Larger Borrowers
- November 2, 2020 – Federal Reserve Modifies Terms of Main Street Lending Program (MSLP) to Increase Loan Availability for Smaller Businesses
- October 8, 2020 – Small Business Administration (SBA) Issues Procedural Notice regarding Paycheck Protection Program (PPP) Loans and Changes of Ownership / M&A
- September 4, 2020 – IRS Confirms Payroll Tax Deferral Is Optional
- September 1, 2020 – Payroll Tax Deferral Guidance
- August 6, 2020 – Small Business Administration and Treasury Issue FAQs on Paycheck Protection Program Loan Forgiveness Issues Four Days prior to Loan Application Deadline
- August 25, 2020 – Small Business Administration (SBA) Issues New Paycheck Protection Program (PPP) Rulemaking regarding “Owner-Employee” Exemption, Forgiveness Limitations on Related-Party Lease Payments and More
- June 23, 2020 – Small Business Administration (SBA) and Treasury Department Release Updated Paycheck Protection Program (PPP) Loan Forgiveness Guidance
- June 17, 2020 – Small Business Administration (SBA) and Treasury Department Post Updated Paycheck Protection Program (PPP) Loan Forgiveness Applications and Instructions
- June 16, 2020 – Federal Reserve Seeks Feedback on Non-Profit Expansion of Main Street Lending Program
- June 16, 2020 – Small Business Administration (SBA) Reopens its Economic Injury Disaster Loan (EIDL) and EIDL Advance Programs to All Eligible Applicants
- June 9, 2020 – Federal Reserve Announces Expansion to Main Street Lending Program (MSLP), Seeks to Facilitate More Lending to Small and Medium-Sized Businesses
- June 8, 2020 – Small Business Administration (SBA) and Treasury Announce Plans to Update Paycheck Protection Program (PPP) Applications and Rules, State Deadline for PPP Loan Approvals Remains June 30, 2020
- June 5, 2020 – President Signs Paycheck Protection Program Flexibility Act into Law, Implementing Bipartisan PPP Amendments Broadly Supported by Congress
- June 5, 2020 – IRS Temporarily Drops “Physical Presence” Requirement for Spousal Consents
- June 1, 2020 – What should I Do If My Customer Isn’t Paying as Promised or Files Bankruptcy?
- May 26, 2020 – What Health Care Clients Need to Know about Executive Orders 2020-96 and 2020-97
- May 26, 2020 – Small Business Administration (SBA) Issues Additional Paycheck Protection Program (PPP) Loan Forgiveness Guidance, Supplementing Loan Forgiveness Application
- May 26, 2020 – My Supplier Filed Bankruptcy. What Steps Should I Take?
- May 18, 2020 – Paycheck Protection Program (PPP) Audit and Compliance Preparedness Program
- May 18, 2020 – Small Business Administration (SBA) Releases Paycheck Protection Program (PPP) Loan Forgiveness Application, Additional Forgiveness Guidance to Follow
- May 18, 2020 – Think You Might Need To Restructure? Here’s What To Gather For Your Advisors
- May 15, 2020 – Protecting Your Insurance Claim for Business Losses Related to COVID-19
- May 11, 2020 – The Small Business Reorganization Act of 2019 – A Practical Restructuring Tool
- May 6, 2020 – Safe Harbor for PPP “Need” Certification Extended to May 14
- May 1, 2020 – Governor Whitmer Extends and Renews Declaration of Emergency Through May 28; Michigan Legislature Indicates That It May Challenge the Legality of the Extension
- May 1, 2020 – Does My Business Need to Repay its PPP Loan by May 7?
- May 1, 2020 – Main Street Lending Program: Federal Reserve Board Expanding Scope and Eligibility
- April 24, 2020 – Congress Passes the CARES Enhancement Act Targeting Small Businesses and Health Care Providers
- April 24, 2020 – Governor Whitmer Extends Stay Home, Stay Safe Order Through May 15, Permitting Some In-Person Business Operations to Resume
- April 16, 2020 – Paycheck Protection Program Hits $349 Billion CARES Act Limit; New Application Processing Suspended
- April 13, 2020 – Updated: Tax Return and Payment Relief Chart
- April 13, 2020 – Signing an Estate Plan from home During COVID-19: Governor Whitmer Executive Order Allows for Remote Witnessing and Notarization
- April 13, 2020 – Construction Has Stopped: What’s In My Contract?
- April 10, 2020 – Paycheck Protection Program: Update on FAQs from Small Business Administration
- April 10, 2020 – Federal Governments Distributes $30 Billion to Health Care Providers Under the CARES Act
- April 9, 2020 – Governor Whitmer Extends Stay Home, Stay Safe Order Through April 30, with New Requirement for COVID-19 Response Plan and New Restrictions on Retail Stores
- April 7, 2020 – Michigan Legislature Extends Emergency Declaration Through April 30 and Announces Bipartisan Task Force To Recommend Reopening Some Businesses
- April 7, 2020 – Impact of CARES ACT for Charitable Giving During COVID-19 Pandemic
- April 6, 2020 – New Exception for Faith-Based Organizations in SBA Paycheck Protection Program (PPP) “Affiliation” Rules
- April 2, 2020 – Governor Whitmer Issues New Order Declaring State of Disaster and Asks Legislature to Extend the State of Emergency until June 3, 2020
- March 30, 2020 – Resources for Operations and Employees Outside Michigan
- March 27, 2020 – Apply now for Michigan Small Business Relief funds
- March 27, 2020 – IRS Announces Taxpayer-Friendly “People First Initiative”
- March 24, 2020 – Estate Planning Considerations During COVID-19
- March 24, 2020 – Department of Labor and Internal Revenue Service Jointly Announce Guidance on Coronavirus-Related Paid Leave Tax Credits
- March 23, 2020 – Forced Shutdown of Businesses in Michigan By Executive Order
- March 23, 2020 – Treasury Issues Additional Guidance on Extension of Federal Income Tax Payment and Filing Deadlines
- March 20, 2020 – Executive Orders Enforcing Lock-Down and Closing All Non-Essential Businesses
- March 20, 2020 – Treasury Announces Extension of Federal Income Tax Filing Deadlines
- March 20, 2020 -Governor Whitmer Issues Executive Order To Allow For Remote Board Meetings
- March 20, 2020 – Steps to take when a tenant’s employee tests positive for Covid-19
- March 19, 2020 – Evaluating Whether COVID-19 Excuses Nonperformance Based on Impossibility, Frustration of Purpose, or Impracticability
- March 19, 2020 – Treasury Issues Official Guidance on Extension of Time to Pay Taxes
- March 18, 2020 – Treasury Announces Extension on Time to Pay Taxes
- March 17, 2020 – Temporary Ban on Large Gatherings Revised to Limit Gatherings to 50 People and Exclude Private Workspaces and Other Essential Public Spaces
- March 17, 2020 – General Business Considerations for Responding to Coronavirus Disease 2019 (COVID-19)
- March 16, 2020 – Governor Whitmer Issues Executive Order Restricting Access to and Use of Places of Public Accommodation
- March 14, 2020 – Assessing Business Interruption Insurance to Offset COVID-19 Related Loss
- March 14, 2020 – Assessing Force Majeure Clauses in Response to COVID-19
- March 13, 2020 – Executive Order Signed By Governor Whitmer to Mitigate Coronavirus Impacts Businesses
Client Updates – Employment/Employee Benefits:
Information and guidance in client updates was up to date at time of publication. During the pandemic, information and guidance has been changing rapidly. If you have any questions about the information contained in a client update, please contact the author or your Miller Johnson attorney.
- September 15, 2021 – COVID-19 Home Test Kits and PPE Eligible for Health FSA, HSA, and HRA Reimbursement
- September 10, 2021 – New Vaccine Mandates and Your Workplace: What We Know & What We’re Working to Find Out
- June 22, 2021 – MIOSHA COVID-19 Emergency Rule Changes
- June 17, 2021 – Gov. Whitmer Announces MDHHS Order Updates
- May 28, 2021 – EEOC Issues Updated Guidance Regarding Vaccinations and Vaccine Incentives
- May 26, 2021 – IRS Bites Into COBRA Subsidy Questions Under ARPA
- May 25, 2021 – New MIOSHA Rules: What’s In, What’s Out, What’s Next?
- May 24, 2021 – MIOSHA Updates Emergency Rules and Draft Permanent Rules for COVID-19
- May 18, 2021 – MIOSHA Announcement Regarding Mask Requirements After Latest CDC Guidance and MDHHS Order
- May 14, 2021 – Vacc to the Future Update – May 14, 2021
- May 11, 2021 – Vacc to the Future: Michigan Reaches 55% Vaccinated
- May 7, 2021 – Vacc to the Future Update – May 7, 2021
- April 30, 2021 – Vacc to the Future
- April 23, 2021 – Preparing and Presenting Public Comment: MIOSHA Edition
- April 9, 2021 – DOL Releases Model Notices and FAQs Related to Full COBRA Premium Subsidies
- March 19,2021 – The Latest COVID-19 Vaccine News for the Week of March 19
- March 19, 2021 – MDHHS Rescinds March 2, 2021 Guidance on Visitation and Testing at Residential Care Facilities
- March 16, 2021 – American Rescue Plan Act of 2021: Full COBRA Premium Subsidies and More
- March 12, 2021 – The Latest COVID-19 Vaccine News for the Week of March 12
- March 11, 2021 – Multiemployer Pension Bailout – Great for Participants in Certain Plans – Not so Good for Taxpayers and Employers
- March 8, 2021 – Biden’s First 50 Days on Immigration
- March 5, 2021 – The Latest COVID-19 Vaccine News for the Week of March 5
- March 3, 2021 – MDHHS Issues New Emergency Order on Face Masks and Social Gatherings
- March 1, 2021 – Visiting a Family Member and Need a COVID-19 Test? Your Health Plan Must Pay for That
- March 1, 2021 – What’s My Deadline Again? DOL Clarifies Extension of COVID-19 Outbreak Period Deadlines
- February 26, 2021 – COVID-19 Vaccine News for the Week of February 26
- February 22, 2021 – Your Patience Paid Off: IRS Releases Guidance on FSA Flexibility under the CAA
- February 19, 2021 – The Latest COVID-19 Vaccine News for the Week of February 19
- February 8, 2021 – Early 2021 Grab Bag of Legal Updates for Retirement Plans
- February 5, 2021 – The Latest COVID-19 Vaccine News for the Week of February 5
- January 29,2021 – COVID-19 Vaccine News for the week of January 29
- January 22, 2021 – The Latest COVID-19 Vaccine News
- January 22, 2021 – Good Things Come to Those Who Wait, Potential New Guidance from the IRS on Health and Dependent Care Flexible Spending Accounts
- January 5, 2021 – New Relief for Flexible Spending Accounts in Consolidated Appropriations Act, 2021
- December 31, 2020 – New Amendments to Michigan Public Act 238, updating protections for workers who do not report to work when they or their close contacts have COVID-19
- December 22, 2020 – FFCRA Not Fully Extended into 2021 But Small Private Sector Employers Can Still Receive Tax Credit for Paid Sick/Family Care Leave
- October 29, 2020 – When Can Employers Terminate COBRA Coverage During the COVID-19 Outbreak Period?
- September 14, 2020 – DOL Revises FFCRA Regulations in Response to New York Federal Court’s Decision
- August 27, 2020 – Health Plans May Now Use PHI to Inform Certain Participants about Plasma Donation for Battling COVID-19
- August 7, 2020 – Changes to the FFCRA Regulations?
- June 24, 2020 – President Trump Issues New Presidential Proclamation Suspending Entry for Nonimmigrants Seeking to Enter the U.S. on H-1B, H-2B, L-1, and J-1 Visas and Continuing Proclamation 10014
- June 9, 2020 – MIOSHA Penalties and Enforcement Scheme in Governor’s Executive Orders Are Invalidated
- May 28, 2020 – COBRA, HIPAA, and Claim Deadline Extensions are Optional for State and Local Governmental Group Health Plans
- May 22, 2020 – OSHA 300 Log: OSHA Issues Updated Enforcement Policy Related To COVID-19 Work-Relatedness Determinations
- May 15, 2020 – IRS Allows Unprecedented Mid-Year Election Changes under Section 125 Cafeteria Plans
- May 11, 2020 – Disability Self-ID Form Updated for Federal Contractors/Subcontractors
- May 7, 2020 – EEO-1 Report Filing Delayed Until 2021 Due to COVID-19
- May 1, 2020 – New Relief for Employee Benefit Plans Includes Key Time Extensions for Individuals
- April 28, 2020 – EO 2020-59’s “Face Covering” Requirement and What That Means for Michigan Employers
- April 24, 2020 – Summary of Government Funding Targeting Health Care Providers
- April 23, 2020 – President Trump Issues Proclamation Suspending the Entry of Certain Immigrant Categories
- April 16, 2020 – Governor Whitmer Issues New Executive Order Requiring Enhanced Protections For Residents and Staff of Long-Term Care Facilities
- April 13, 2020 – FAQs Clarify FFCRA and CARES Act Health Plan Requirements
- April 7, 2020 – Payroll Tax Credits Under the FFCRA and the CARES Act: Determining Qualified Health Plan Expenses
- April 3, 2020 – Governor Whitmer Issues New Executive Order Requiring Workers to Stay Home If They Have COVID-19, Have COVID-19 Symptoms, or Have Been in Close Contact with Such a Person
- April 2, 2020 – Governor Whitmer Cancels Remainder of School Year
- April 2, 2020 – Department of Labor Issues Regulations Under the Families First Coronavirus Response Act (FFCRA)
- April 1, 2020 – CARES Act Suspends Withholding Obligations for Employers on Some Defaulted Federal Student Loans
- April 1, 2020 – Participant Notice Requirements For CARES Act Health Plan Changes
- March 31, 2020 – NOT SO FAST! Why Trying to Solve the COVID-19 Crisis may Exacerbate the Future Retirement Crisis
- March 30, 2020 – IRS Extends Amendment Deadlines for 403(b) Plans and Pre-Approved Defined Benefit Plans
- March 30, 2020 – CARES Act – Enhanced Unemployment Benefits
- March 30, 2020 – Governor Whitmer Issues Executive Order Expanding the Scope of Practice for Health Care Professionals
- March 30, 2020 – Resources for Operations and Employees Outside Michigan
- March 30, 2020 – Health Benefit Plan Provisions in the CARES Act
- March 30 , 2020 – Is Michigan Executive Order 2020-21 a “Quarantine or Isolation Order” that Triggers Benefits Under the Families First Coronavirus Response Act?
- March 26, 2020 – U.S. Department of Labor Issues Guidance Regarding Implementation of the Families First Coronavirus Response Act
- March 25, 2020 – Insurer Offers Special Enrollment Period Amid Coronavirus Pandemic
- March 23, 2020 – No Cost-sharing for Coronavirus Testing
- March 23, 2020 – Forced Shutdown of Businesses in Michigan By Executive Order
- March 20, 2020 – Governer Whitmer Issues Executive Order Postponing Non-Essential Medical and Dental Procedures
- March 20, 2020 – Executive Orders Enforcing Lock-Down and Closing All Non-Essential Businesses
- March 20, 2020 – Cost Savings Examples of Supplemental Unemployment Benefit Plans
- March 19, 2020 – EEOC Okays Temperature Checks During COVID-19 Pandemic
- March 19, 2020 – President Trump Signs Law Providing Emergency Paid Sick Leave and Emergency FMLA Leave for Absences Related to COVID-19
- March 17, 2020 – Medicare and Medicaid Waivers
- March 16, 2020 – Governor Whitmer Issues Executive Order Temporarily Expanding Unemployment Eligibility and Benefits Relating to Coronavirus
- March 16, 2020 – Michigan Supreme Court Emphasizes Public Safety over Procedure, Allows Trial Courts To Implement Emergency Measures
- March 13, 2020 – COVID-19 and Employers: What you Need to Know
- March 12, 2020 – IRS Says COVID-19 Testing and Treatment May Be Covered by High Deductible Health Plans with No Participant Cost-Sharing
Client Updates – Education
- EEOC: What You Should Know About COVID-19 and the ADA, the Rehabilitation Act, and Other EEO Laws
- COVID-19 Response and Reopening Liability Assurance Act (10/2020)
- Employer Immunity from Employee Exposure to COVID-19 (10/2020)
- COVID-19 Employment Rights (Act 238 of 2020) (10/2020)
- MDHHS: Reporting of Confirmed and Probable Cases of COVID-19 at Schools (10/06/2020)
- MDHHS Guidance for Managing Students Exposed to COVID-19 (09/08/2021)
- CDC Requirement for Persons to Wear Masks While on Conveyances and at Transportation Hubs (01/29/2021)
- CDC Guidance for COVID-19 Prevention in K-12 Schools (08/2021)
- MDHHS Recommendations for Safer School Operations during COVID-19 (Schools Should Require Face Masks for All) (08/2021)
- USDE letter re: commitment to ensuring students with disabilities have successful early intervention and education experiences in the 2021-2022 school year (08/24/2021)
- USDE Return to School Roadmap: Child Fund Under Part B of the Individuals with Disabilities Education Act (08/24/2021)
Relevant Blog Posts
- March 19, 2020 – Emerging Employee Benefit Issues during the C-19 Pandemic
- March 11, 2020 – Help! My Employees Need To Work From Home Because of the Coronavirus!
- March 5, 2020 – Coronavirus: Key Legal Employment Issues
- January 30, 2020 – Cold, Flu, Coronavirus: Likely Covered Under State Paid Sick Laws, Including Michigan’s PMLA
Relevant Links
- April 23, 2020 – Governor Whitmer and Michigan’s Financial Institutions Agree to Partnership for Providing Borrowers 90-day Mortgage-Payment Forbearance
- April 22, 2020 – Governor Whitmer Signs Executive Order Extending Case-Initiation Deadlines in Civil and Probate Matters
- April 17, 2020 – Treasury Issues Guidance About New Tax Deadlines for Individuals, Businesses
- April 17, 2020 – Emergency Relief Funds Now Available to Nonprofit Arts and Cultural Organizations through Michigan Council for Arts and Cultural Affairs
- April 17, 2020 – Governor Whitmer and Headspace Launch ‘Stay Home, Stay MIndful’ website to Offer Free Mental Health Resources During COVID-19 Pandemic
- April 14, 2020 – Michigan Treasury: Business Taxpayers Can Pay Monthly, Quarterly Sales, Use and Withholding Tax in May
- April 10, 2020 – Self-Employed, Other Newly Eligible Workers Can Apply for Unemployment on Monday, $600 Federal Payments Also Begin
- April 8, 2020 – Governor Whitmer Signs Executive Order Temporary Suspending Requirements Regarding Licensing and Regulations of Emergency Medical Services
- April 5, 2020 – Governor Whitmer signs Executive Order extending temporary restrictions on entry into health care facilities, residential care facilities, congregate care facilities, and juvenile justice facilities
- April 2, 2020 – Governor Whitmer Signs Executive Order Suspending Face-to-Face Learning at K-12 Schools for Remainder of School Year
- April 1, 2020 – Governor Whitmer Signs Executive Order Expanding COVID-19 Emergency Declaration and Declaring State of Disaster
- March 30, 2020 – Governor Announces New Programs to Increase and Expand Unemployment Benefits for Workers Affected by COVID-19; Benefits increased for all unemployed workers, expanded to self-employed and low-wage workers
- March 29, 2020 – Governor Whitmer Signs Executive Order for Temporary relief from certain restrictions and requirements
governing the provision of medical services - March 27, 2020 – Governor Whitmer Signs Executive Order Changing City, State Income Tax Filing Deadlines to July 2020
- March 27, 2020 – Governor Whitmer Signs Executive Order Expanding Absentee Voting in May 5 Elections
- March 25, 2020 – Governor Whitmer Signs Executive Order Temporarily Allowing Employment, Other Administrative Hearings by Video Conference
- March 25, 2020 – Governor Whitmer Signs Executive Order Easing Restrictions on Pharmacists, Increasing Access to Prescriptions
- March 20 2020 – Governor Whitmer Signs Executive Order Temporarily Suspending Evictions
- March 18, 2020 – Governor Whitmer Signs Executive Order Expanding Capacity for Disaster Relief Child Care Services for Essential Workforce
- March 18, 2020 – Governor Whitmer Signs Executive Order Extending Tax Foreclosure Deadline
- Proposed Employment Law Changes in House Bill Providing Emergency Paid Leave Hits Snag, Final Law Expected this Week after Senate Negotiations
- March 16, 2020 – Governor Whitmer Expands Unemployment Benefits for Michigan Workers
- March 16, 2020 – Governor Whitmer Signs Executive Order Temporarily Closing Bars, Theaters, Casinos, and Other Public Spaces; Limiting Restaurants to Delivery and Carry-Out Orders
- March 14, 2020 – The US House passed the Families First Coronavirus Response Act
- March 13, 2020 – Statement by the Department of Defense on Domestic Travel Restrictions
- March 10, 2020 – Michigan Governor Whitmer issued Temporary Restrictions on Entry into Health Care Facilities, Residential Care Facilities, Congregate Care Facilities, and Juvenile Justice Facilities
In the News
Additional Resources
- Centers for Disease Control and Prevention
- World Health Organization
- Johns Hopkins University Coronavirus Resource Center
- Department of Labor
- Occupational Safety and Health Administration
- U.S. Small Business Administration
- Internal Revenue Service
- State of Michigan
- Michigan Department of Health and Human Services Epidemic Orders page
- Kent County
- Kalamazoo County
- Spectrum Health
- Bronson Health
- Michigan Chamber of Commerce Personal Protection Equipment – list of manufacturers and vendors