13 October 2020

What Does It Mean to Have a “Clean Slate”? A Look at Michigan’s New Expungement Laws

On October 12, 2020, Governor Gretchen Whitmer signed the “Clean Slate” Bills into law, reforming Michigan’s criminal expungement process.  The seven-bill package enjoyed broad bipartisan support in both the Michigan House and Senate.  These new laws make sweeping changes that will make it easier for people who have committed certain misdemeanors and non-violent felonies to […]


08 October 2020

Presidential Executive Order on Combating Race and Sex Stereotyping

On September 22, President Trump signed controversial Executive Order 13950 on Combating Race and Sex Stereotyping.  The Order seeks to limit certain elements of the so-called “divisive” diversity and EEO training that federal contractors and certain federal grant recipients provide to their employees.  The Order applies to most government contracts, and is punishable by cancellation […]


08 October 2020

Small Business Administration (SBA) Issues Procedural Notice regarding Paycheck Protection Program (PPP) Loans and Changes of Ownership / M&A

On October 2, 2020, the U.S. Small Business Administration (SBA) issued a Procedural Notice relating to the impact of certain change of ownership transactions on PPP loans and borrowers.  The Procedural Notice is critical and immediately relevant to participants in M&A transactions, equity sales or issuances, recapitalizations and similar transactions, even where these transactions may […]


05 October 2020

IRS Delays ACA Reporting Again, Announces Final Extension of Good-Faith Reporting Relief

On October 2, 2020, the IRS released Notice 2020-76, which—not surprisingly—extends both: (1) the deadline to furnish Forms 1095-C and 1095-B to individuals; and (2) the good-faith reporting relief.  What may come as a surprise to some, the IRS announced that this extension will be the final extension of the good-faith reporting relief.  In addition, […]


14 September 2020

DOL Revises FFCRA Regulations in Response to New York Federal Court’s Decision

Late Friday, September 11, 2020, the Department of Labor (DOL) issued revised regulations under the Families First Coronavirus Response Act (FFCRA).  The new regulations are in response to an August 2020 New York federal court decision that invalidated four key aspects of its previous FFCRA regulations.  The Department of Labor has clarified that it considers […]


04 September 2020

IRS Confirms Payroll Tax Deferral Is Optional

On September 3, 2020, as reported in Bloomberg Tax, the IRS confirmed advice we’ve been providing clients regarding President Trump’s payroll tax deferral announcement. The IRS confirmed that: The deferral is optional, not mandatory; and The employer, not the employee, controls the decision of whether to defer the employee portion of Social Security tax. The […]


02 September 2020

Employee Benefit Plans Must Consider Sexual Orientation and Gender Identity Issues After Bostock

Introduction On June 15, 2020, the United States Supreme Court issued a decision in Bostock v. Clayton County, Georgia ruling that discrimination based on sexual orientation and gender identity is discrimination based on “sex” that violates Title VII of the Civil Rights Act of 1964 (“Title VII”).  Title VII prohibits employment discrimination based on race, […]


01 September 2020

Payroll Tax Deferral Guidance

On August 28th, the IRS issued Notice 2020-65 (the “Notice”) providing additional guidance on President Trump’s August 8th Executive Order on payroll tax deferral (the “Executive Order”, found here).  The Executive Order directed the Secretary of the Treasury to take steps to defer withholding of the employee’s share of Social Security taxes for the period […]


27 August 2020

Health Plans May Now Use PHI to Inform Certain Participants about Plasma Donation for Battling COVID-19

Introduction Department of Health and Human Services (“HHS”) updated HIPAA guidance to allow health plans—including fully insured and self-funded group health plans—to use Protected Health Information (“PHI”) for the purpose of disclosing information to participants who have recovered from COVID-19 about how the participant can donate plasma to help battle the COVID-19 pandemic. HIPAA Guidance […]


25 August 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

On August 24, 2020, the U.S. Small Business Administration (SBA) issued an interim final rule (IFR) addressing several important Paycheck Protection Program (PPP) loan forgiveness-related issues and considerations. Exemption to Owner-Employee Compensation Rules First, the IFR provides guidance concerning the ownership percentage (at least in the context of a C-corporation or S-corporation) that triggers the […]