COVID-19 Resource Center

4-10-20 Advertising: No More Advertising of Certain Non-Essential Goods for Larger Stores
As of April 13, 2020, all operating stores larger than 50,000 square feet must cease advertising certain non-essential goods. Governor Whitmer’s April 9, 2020 Executive Order No. 2020-42 (“Revised Order”) requires operating stores of more than 50,000 square feet to refrain from advertising or promoting goods that are not groceries, medical supplies or items necessary to maintain the safety, sanitation and basic operation of residences. Read the full article here.

5-29-20 Commercial Finance: Small Business Administration Issues Interim Final Rule Related to SBA’s PPP Loan Review Process and Lender Obligations
On Friday, May 22, 2020, the Small Business Administration (SBA) and Department of Treasury issued a Lender Interim Final Rule (Lender IFR) that explains the SBA’s process for reviewing PPP loans and provides direction on certain PPP lender responsibilities associated with loan forgiveness. The Lender IFR was issued in conjunction with a Borrower Interim Final Rule (Borrower IFR) outlining borrower obligations related to loan forgiveness. Real the full article here.

5-27-20 Commercial Finance: SBA Issues Interim Final Rule Further Clarifying PPP Loan Forgiveness
On Friday, May 22, 2020, the Small Business Administration (SBA) and Department of Treasury issued an Interim Final Rule (IFR) that provides some additional clarity on Paycheck Protection Program (PPP) loan forgiveness. The IFR comes on the heels of the forgiveness Application that SBA issued several days prior (Application). Read the full article here.

5-20-20 Commercial Finance: SBA and Department of Treasury Release Paycheck Protection Program Loan Forgiveness Application and Instructions
On Friday, May 15, 2020, the Small Business Administration (SBA) and Department of Treasury released the Paycheck Protection Program (PPP) loan forgiveness application. The application includes step-by-step instructions on how to apply for and calculate PPP loan forgiveness in compliance with the Coronavirus Aid, Relief and Economic Security Act (CARES Act). Read the full article here.

5-8-20 Commercial Finance: SBA Declares PPP Applicants Must Count Foreign Employees for Size Purposes
The Coronavirus Aid, Relief and Economic Security Act (CARES Act) extends eligibility for Paycheck Protection Program (PPP) loans to certain businesses with 500 or fewer employees, among others. On April 2, 2020, the Small Business Administration (SBA) issued an Interim Final Rule confirming that the SBA’s affiliation rules apply to PPP loan applications. Read the full article here.

5-7-20 Commercial Finance: Paycheck Protection Program: 75/25 Rule
Paycheck Protection Program (PPP) borrowers are advised to use at least 75% of PPP loan proceeds for payroll costs in order to avoid potential penalties. The current rules are unclear and details are slowly emerging, but the following is an updated overview of issues for you to consider. Read the full article here.

4-9-20 Commercial Finance: Summary of Guidance Related to PPP Loans
On April 3, 2020, Warner provided guidance on the Paycheck Protection Program (PPP) based on the Interim Final Rule released by the Small Business Administration (SBA). Since that time, the SBA, in consultation with the Department of Treasury, issued further guidance on the PPP. The interim rules and guidance clarified some, but not all, of the open issues related to the administration of the PPP loan program. Read the full article here.

4-3-20 Commercial Finance: SBA Issues Interim Final Rule Related to PPP Loans
On Thursday April 2, 2020, the Small Business Administration (SBA) issued an interim final rule describing how it interprets the Paycheck Protection Program (PPP) and other related SBA loan provisions of the CARES Act. The interim rule clarified some, but not all, of the open issues related to the administration of the PPP loan program. Read the full article here.

4-2-20 Bankruptcy: CARES Act Temporarily Modifies Provisions of the Bankruptcy Code
The Coronavirus Aid, Relief and Economic Security Act (CARES Act), which was signed into law on March 27, 2020, temporarily modifies the Bankruptcy Code to provide: (i) a temporary expansion of the debt limitations under the new Subchapter V small business Chapter 11 provisions of the Bankruptcy Code; and (ii) filing and plan payment relief to Chapter 7 and 13 debtors. These provisions all have a sunset provision which is one year from the enactment of the CARES Act. Read the full article here.

4-1-20 Financial Services: Are Loans Under the Paycheck Protection Program Guaranteed by the SBA?
The Paycheck Protection Program (PPP) of the CARES Act (the “Act”) states that the Small Business Administration’s (SBA) participation in PPP loans by the SBA is 100%. The Act clearly states that the SBA is guaranteeing payment of the applicable loan. This 100% guarantee continues to apply after application of any loan forgiveness. The Act states, “the remaining balance shall continue to be guaranteed by the [SBA] under this subsection.” Read the full article here.

3-27-20 Commercial Finance: Federal and State Financial Relief for Small Businesses
On Wednesday, March 25, 2020 and on March 27, 2020, the U.S. Senate and the House of Representatives passed the Coronavirus Aid, Relief and Economic Security (CARES) Act and the President just signed it into law. The CARES Act creates several new Federal Small Business Administration (SBA) loan programs or amendments to existing programs that could assist businesses that have been impacted by the COVID-19 pandemic with their day-to-day operating expenses. Read the full article here.

3-25-20 Financial Services: Talk to Your Lender NOW if You Anticipate Problems Making Loan Payments due to COVID-19 Business Disruptions
A recent statement by federal and state regulators of financial institutions paves the way for businesses and their employees to seek temporary debt relief during the nation’s COVID-19 response. Federal and state regulators issued an Interagency Statement on Loan Modifications and Reporting for Financial Institutions Working with Customers Affected by the Coronavirus (Interagency Statement). Read the full article here.

6-3-20 Health Law: Telehealth in a Changing World – Trending Risks and How to Minimize Potential Exposure
The COVID-19 pandemic has led to a paradigm shift in the world of telehealth medicine. Federal rules and regulations, which historically limited Medicare telehealth visits to beneficiaries living in rural areas, have been temporarily relaxed or lifted with one goal in mind: to provide Medicare beneficiaries with greater access to health care while containing the spread of the virus. Among other sweeping changes, providers may now waive Medicare beneficiaries’ copays and deductibles in certain instances, where such waivers likely would have been deemed an impermissible “kickback” prior to COVID‑19. Read the full article here.

5-27-20 Bankruptcy, Restructuring and Insolvency: Webinar: Strategies to Address Financially Distressed Suppliers Resulting from the COVID-19 Pandemic
Join Warner partners Gordon Toering and Jonathan Lauderbach for a webinar on dealing with financially distressed suppliers during the COVID-19 pandemic. Many businesses paused all operations due to government shutdown orders to keep employees and customers safe. Today, we are seeing the aftereffects of the pandemic and an increase in financial distress for all companies, including suppliers. Your suppliers’ financial problems can quickly become your own, creating supply chain disruptions and additional costs. However, there are legal strategies available to help deal with your company’s financially troubled suppliers. We will identify and offer best practices and legal tools to address distressed manufacturers and suppliers. Click here to listen to a recording of the webinar.

5-21-20 Governor Whitmer Expands the Reopen of Retail and Car Dealerships, and Permits Non-Essential Medical and Dental Procedures and Veterinary Services
On May 21, 2020, issued new Executive Order 2020-96 (Expanded Reopen Order), which rescinded all prior Stay Home, Stay Safe Executive Orders (collectively, Prior Orders). The Expanded Reopen Order takes effect immediately and continues through May 28, 2020, at 11:59 p.m., though several of the changes do not take effect until 12:01 a.m. on May 26, 2020. Read the full article here.

5-20-20 Bankruptcy, Restructuring and Insolvency: Webinar: Feeling the Cash Crunch? How to Manage Distressed Customers in the Uncertainty of COVID-19
Join Warner partners Susan Cook, Rozanne Giunta and Dennis Loughlin for a webinar focused on managing distressed customers during this uncertain time. COVID‑19 has thrown everything we know as “business as usual” out the window. We have all witnessed or experienced its effects ─ and no industry is immune. Many industries are in uncharted territory, as we’ve never attempted to restart entire sectors of our economy from zero. Vital cash resources are being stretched to the limit, resulting in cash-flow crunches. From identifying the early signs of troubled customers to walking the fine line of maintaining business relationships with those customers, we will address pitfalls to be mindful of to make sure your company doesn’t absorb all the risk. Click here to listen to a recording of the webinar.

5-1-20 Supply Chain: Webinar: Business Update: Managing Your Supply Chains After COVID-19
Join Warner attorneys Michael Brady and Homayune Ghaussi in an update about managing external relationships and supply chains after COVID‑19. In this webinar, we will cover: a) how and when to invoke a force majeure provision in an agreement; b) what risks are associated with a force majeure declaration; c) what is expected of my business after I declare a force majeure or have been shut down by a shelter in place order; d) how do I manage customers and suppliers as I get my business up and running again; and e) how to allocate capacity among my customers and establish priority among my suppliers. Click here to listen to a recording of the webinar.

4-24-20 Government Affairs: Webinar: From the Capitol: COVID-19 Update
Join Warner attorneys Troy Cumings and Jim Cavanagh in a COVID‑19 update from Michigan’s capitol. In this webinar, we will address: a) how Lansing has responded to the COVID‑19 crisis; b) the current landscape in Lansing; c) how federal guidelines on reopening will impact Michigan; d) if more executive orders are on the way; and e) when and how the state could transition out of the Stay Home, Stay Safe Executive Order. Click here to listen to a recording of the webinar.

3-25-20 Medical Device and Manufacturing: Protections Against Liability for Individuals and Entities Providing COVID-19 Countermeasures
Some suppliers are being asked to contribute and shift their production efforts to help combat the COVID-19 pandemic, and they are wondering what their potential liability could be if they decide to undertake efforts to manufacture products that are not within their typical practice. The short answer is that there is broad immunity under federal law (that likely preempts state law and bars any state law claims) and a rebuttable presumption of immunity under Michigan law. Read the full article here.

3-24-20 Aerospace, Defense and Government Contracting: White House Mobilizing American Manufacturing in Response to COVID-19
Two recent presidential actions have paved the way for private industry to aid the nation’s COVID-19 response. The president has declared a national emergency under the Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1988 to enable the federal government to access a $50 billion relief fund. He also invoked the Defense Protection Act (DPA) to encourage private industry to increase the production and distribution of emergency medical supplies. Read the full article here.

3-23-20 Government Affairs: Summary of Stay Home, Stay Safe Executive Order
On March 23, 2020, Michigan Governor Gretchen Whitmer issued Executive Order 2020-21 (the “Order”) in response to the COVID-19 pandemic. The Order demands residents remain at home “to the maximum extent feasible” and prohibits in-person work that “is not necessary to sustain or protect life.” The Order takes effect on March 24, 2020 at 12:01 a.m. and continues through April 13, 2020 at 11:59 p.m. Read the full summary here.

3-18-20 Health Law: Broad Guidance Issued for Telehealth Remote Communications During COVID-19 Crisis
The Office for Civil Rights (OCR) at the Department of Health and Human Services (HHS) issued broad guidance and announced that it will exercise enforcement discretion for telehealth remote communications during the COVID-19 public-health emergency. Read the full article here.

5-28-20 Cybersecurity: Webinar: Data Privacy and Cybersecurity Challenges for Employers Resulting from COVID-19
Join Warner attorneys Norbert Kugele, Nathan Steed and Kelly Hollingsworth for a webinar on data privacy and cybersecurity challenges for employers resulting from the COVID-19 pandemic. We will address issues that arise as employees work remotely and return to work, such as employee privacy and COVID-19 screenings. In addition, we will explore important regulatory and legal concerns and ways to mitigate potential risks as businesses are forced to adjust to operational changes. Click here to to listen to a recording of the webinar.

4-17-20 Cybersecurity: Confidentiality of Employee COVID-19 Information: An Update from the EEOC
If your business continues to operate during the COVID-19 pandemic, you may have implemented screening procedures to identify sick employees who should not be working. Health information that you collect from your employees in this context needs to be kept confidential, and to the extent that you keep records of these screenings, you must ensure that the information is kept separate from the employee’s personnel record. Read the full article here.

4-13-20 Cybersecurity: Data Privacy and Cybersecurity Concerns Amid COVID-19
As the COVID-19 pandemic continues, significant issues related to data privacy and cybersecurity are on the rise, largely triggered by two key factors: (1) more workforce members working remotely; and (2) organizations processing more employee health information. Below, we discuss some of the issues organizations are facing as a result of these and other factors and offer tips for mitigating the risks. Read the full article here.

4-13-20 Cybersecurity: Beware of COVID-19 Scams and Phishing Attacks
During the COVID-19 crisis, criminals continue to ply their trade and many are trying to exploit the crisis for their gain. As an increasingly large number of employees work from remote locations, it continues to be important for businesses to educate their employees about these kinds of attacks to prevent information systems from being compromised. Real the full article here.

4-1-20 Resources, Energy and Environment: EGLE (Sort of) Follows U.S. EPA’s Lead by Excusing Some Environmental Obligations During the COVID‑19 Pandemic
Last week, the United States Environmental Protection Agency (EPA) released a potentially broad policy restraining federal civil enforcement for various environmental obligations. Specifically, the March 26, 2020 Bodine Memo states that the EPA will conditionally exercise “enforcement discretion” for noncompliance with environmental obligations caused by the COVID-19 pandemic. Read the full article here.

4-23-20 Charitable Contributions: New Charitable Contribution Opportunities Under the CARES Act
The Coronavirus Aid, Relief and Economic Security Act (CARES Act) enacted on March 27, 2020, created incentives to make charitable contributions in 2020, especially for those that itemize deductions. The CARES Act increases the maximum 60% of Adjusted Gross Income (AGI) charitable contributions limit to a 100% limit for certain charitable contributions made in 2020. The higher 100% of AGI limit applies to “Qualified Charitable Contributions” as described below. In essence, charitably inclined individuals may be able to completely offset their taxable income for 2020, which opens the door for many other planning opportunities. Read the full article here.

4-9-20 Estate Planning: Michigan Allows Remote Signing of Estate Planning Documents During the COVID-19 Pandemic
During the COVID-19 pandemic, the need for estate planning is more crucial than ever. Our trusts and estates attorneys are working remotely and have been able to effectively discuss estate planning matters with our clients via conference calls and video conferences. We have continued to prepare the estate planning documents our clients need to ensure that trusted individuals can make business, financial and health care decisions in the event of incapacity and that our clients’ wishes are followed with respect to the distribution of their property in the event of death. Read the full article here.

6-5-20 Upper Peninsula and Traverse City Regions Move to Stage 5; Non-Essential Personal Care Services to Return June 15, 2020
On June 5, 2020, Governor Gretchen Whitmer issued new Executive Order 2020-115 (Supplemental Reopen Order). The Supplemental Reopen Order does not rescind Executive Order 2020-110 (Reopen Order) but modifies the Reopen Order for Regions 6 and 8 by permitting social gatherings, performances and events, and opening indoor swimming pools. The Supplemental Reopen Order also allows non-essential personal care services to open effective as of 12:01 a.m. on June 15, 2020. Read the full article here.

6-1-20 Governor Whitmer Further Reopens State of Michigan
On June 1, 2020, Governor Gretchen Whitmer issued new Executive Order 2020-110 (Reopen Order), which rescinded the Stay Home, Stay Safe Executive Orders 2020-69 and 2020-96. The Reopen Order takes effect immediately, though certain changes do not take effect until 12:01 a.m. on June 4, 2020, and 12:01 a.m. on June 8, 2020. 

5-18-20 Governor Whitmer Partially Reopens Retail, Restaurants and Offices in Upper Peninsula, Traverse City Regions
On May 18, 2020, Governor Gretchen Whitmer issued new Executive Order 2020-92 (Reopen Order), which rescinded all prior Stay Home, Stay Safe Executive Orders (collectively, Prior Orders). The Reopen Order takes effect immediately and continues through May 28, 2020, at 11:59 p.m., though many of the changes do not take effect until 12:01 a.m. on May 22, 2020. Read the full article here.

5-12-20 Litigation: Webinar: Gaining Access to Government Data During COVID‑19 with FOIA and OMA
Join Warner attorneys, Kristina Araya, Daniel Ettinger and Brian Wassom for a webinar focused on two key legal tools for gaining access to government data: the Freedom of Information Act (FOIA) and Open Meetings Act (OMA). We will share tips, tricks and recent developments from a legal insider’s perspective along with a background on the Michigan and federal FOIAs. Click here to listen to a recording of the webinar.

5-7-20 Governor Whitmer Issues Michigan’s Safe Start Plan
On May 7, 2020, Governor Gretchen Whitmer announced the details of her MI Safe Start Plan, a plan to re-engage Michigan’s economy in six phases. In conjunction with leaders in health care, business, labor and education, the Governor developed the plan based on six phases of the pandemic, including: (1) uncontrolled growth; (2) persistent spread; (3) flattening; (4) improving; (5) containing; and (6) post-pandemic. Read the full article here.

5-7-20 Governor Whitmer Issues New Executive Order to Reopen Manufacturing
On May 7, 2020, Governor Gretchen Whitmer issued new Executive Order 2020-77 (May 7th Order), which rescinded the prior Stay Home, Stay Safe Executive Orders issued on April 24, 2020, March 23, 2020, April 9, 2020, and May 1, 2020 (collectively, Prior Orders). The May 7th Order takes effect immediately, though some changes do not take effect until 12:01 a.m. on May 11, 2020. Unless otherwise altered by this new order, all the prior stay home requirements remain in effect through May 28, 2020, at 11:59 p.m. Read the full article here.

5-3-20 Governor Whitmer Issues New Revised Stay Home, Stay Safe Executive Order
On May 1, 2020, Governor Gretchen Whitmer issued new Executive Order 2020-70 (May 1^st Order), which rescinded the prior Stay Home, Stay Safe Executive Orders issued on April 24, 2020, March 23, 2020, and April 9, 2020 (collectively, Prior Orders). The May 1^st Order takes effect immediately and continues through May 15, 2020, at 11:59 p.m., though many of the changes do not take effect until 12:01 a.m. on May 7, 2020. Read the full article here.

4-24-20 Governor Whitmer Issues Revised Stay Home, Stay Safe Executive Order
On April 24, 2020, Governor Gretchen Whitmer issued new Executive Order 2020-59 (April 24^th Order), which rescinded the prior Stay Home, Stay Safe Executive Orders issued on March 23, 2020, and April 9, 2020, (April 9^th Order). The April 24^th Order takes effect immediately and continues through May 15, 2020, at 11:59 p.m. Read the full article here.

4-24-20 Summary of the Paycheck Protection Program and Health Care Enhancement Act
This week the Senate and House passed the Paycheck Protection Program and Health Care Enhancement Act (“PPP Enhancement Act”). The PPP Enhancement Act, once signed by the President, provides additional funding for the Paycheck Protection Program originally implemented by the Coronavirus Aid, Relief and Economic Security Act (CARES Act) to assist businesses affected by the COVID‑19 pandemic. The PPP Enhancement Act also increases funding for Disaster Loans and Grants, and appropriates funds for hospitals, states and localities to increase COVID‑19 testing capacity. Read the full article here.

4-24-20 Webinar: Reopening Michigan: Legal Issues to Consider
Ed Bardelli, Michael Brady and Troy Cumings presented a webinar for the Michigan Chamber of Commerce on April 24, 2019, and addressed the legal issues to consider when Michigan reopens. Updates from Lansing’s capitol were presented, along with tips for reopening businesses and bringing employees back to work. They also discussed assessing your contractual relationships with vendors and customers – and the risks of declaring force majeure. View the PowerPoint presentation here and reach out to Ed Bardelli, Michael Brady and Troy Cumings with questions.

4-9-20 Governor Whitmer Issues New Stay Home, Stay Safe Executive Order
As expected, on April 9, 2020, Governor Gretchen Whitmer issued new Executive Order 2020-42 (“Revised Order”), which rescinded the prior Stay Home, Stay Safe Executive Order issued on March 23, 2020 (“Previous Order”). The Revised Order takes effect on April 9, 2020 at 11:59PM and continues through April 30, 2020 at 11:59PM. Read the full article here.

3-29-20 Warner Summarizes the CARES Act
On March 27, 2020, President Trump signed the Coronavirus Aid, Relief and Economic Security Act (CARES Act) into law. The CARES Act provides emergency assistance to individuals, families and businesses affected by COVID-19. The CARES Act is divided into two divisions. Division A includes programs to benefit individuals, companies and the health care system affected by COVID-19. Division B describes the supplemental appropriations to help the government respond to COVID-19. Read the full article here.

6-11-20 Employee Benefits: Webinar: The New Normal and What’s Next for Retirement Plans
Join Warner attorneys Justin Stemple, Jennifer Watkins and Heidi Lyon for a complimentary webinar about recent law changes under the CARES Act and related guidance. Many employers and their workforces have been impacted by the COVID-19 pandemic and have experienced challenges with the legislation changes and guidance affecting retirement plans. Read more and register for this webinar here.

6-10-20 Employee Benefits: Webinar: Health and Welfare Plans: Legal and Strategic Issues
Join Warner attorneys Norbert Kugele and Stephanie Grant for a complimentary webinar on the legal developments affecting health and welfare plans since the beginning of 2020 and the strategic decisions employers must make in the face of uncertainty during the COVID-19 pandemic. Read more and register for this webinar here.

6-5-20 Labor and Employment: New Executive Order Requires Significant Safeguards for All In-Person Work
On June 5, 2020, Michigan Governor Gretchen Whitmer signed Executive Order 2020-114 (“Order”), rescinding and replacing Executive Order 2020-97, which established workplace safeguards to protect employees from COVID‑19. In addition to restating the previously ordered workplace requirements of Executive Order 2020-91, summarized here, and the amended workplace requirements of Executive Order 2020-97, summarized here, the Order requires employers in the in-home service, personal care, sports and entertainment, and fitness industries to implement specific safeguards to protect their employees from COVID‑19. Read the full article here.

5-26-20 Labor and Employment: Webinar: Requirements for Your Workplace as Michigan Reopens
Join Warner attorneys Jonathan Kok and Steven Palazzolo for an update on the requirements for your workplace as Michigan reopens. On May 18, 2020, Michigan Governor Gretchen Whitmer signed Executive Order 2020-91, which requires employers to implement specific safeguards to protect workers from COVID-19. Click here to listen to the webinar recording.

5-18-20 Labor and Employment: New Executive Order Requires Significant Safeguards for All In-Person Work
On May 18, 2020, Michigan Governor Gretchen Whitmer signed Executive Order 2020-91 (“Order”) and Executive Directive 2020-6, which require employers to implement specific safeguards to protect their employees from COVID‑19. Read the full article here.

5-15-20 Employee Benefits: New Optional Changes to Section 125 Cafeteria Plans Aimed at Adding Flexibility
To increase flexibility over aspects of Section 125 cafeteria plans, the IRS recently issued Notice 2020-29 (Notice) that gives employers the choice to allow employees to make new mid-year election changes regarding their health care coverage, health care FSA and/or dependent care FSA. Employers may also expand the claims period for using health care FSA and/or dependent care FSA funds after the end of a grace period or plan year. These changes—which employers may, but are not required to, adopt—are temporary during 2020 and reflect the unanticipated changes brought by the COVID-19 pandemic. Read the full article here.

5-11-20 Employee Benefits: Got Questions About the CARES Act and Retirement Plans?
The Internal Revenue Service (IRS) has (some) answers! The IRS released a set of FAQs on its website focusing exclusively on coronavirus-related relief for retirement plans and IRAs (“Retirement Plan FAQs”). Read the Retirement Plan FAQs here. Read the full article here.

5-6-20 Litigation: Webinar: Employment Litigation After COVID-19
Please join Warner attorneys Ed Bardelli and Amanda Fielder for a complimentary webinar addressing employment litigation after the COVID-19 pandemic. Businesses have faced myriad practical and legal employment challenges as they implement measures to prevent the spread of COVID-19 while minimizing the economic impact. Click here to listen to the webinar recording.

5-1-20 Employee Benefits: Additional Employee Benefit Plan Deadline Relief Due to COVID-19
The Department of Labor (DOL), in coordination with the Treasury Department and Internal Revenue Service (IRS), issued guidance providing deadline relief for employee benefit plans and plan participants. The relief was issued in two separate notices: (1) a notice issued solely by the DOL (DOL Notice) announcing an extension of deadlines for furnishing notices and disclosures to plan participants, beneficiaries and other persons so that plan fiduciaries and plan sponsors have additional time to meet their obligations during the COVID-19 outbreak under the Employee Retirement Income Security Act of 1974, as amended (ERISA); and (2) a notice issued jointly with the DOL and Treasury Department/IRS (Joint Notice) to provide additional time to comply with deadlines affecting group health, disability, retirement and other plans. Both notices provide relief for deadlines occurring from March 1, 2020 (the beginning of the COVID-19 national emergency declared by the President), until 60 days after the announced end of the COVID-19 national emergency (Outbreak Period). Read the full article here.

4-29-20 Labor and Employment: Webinar: Preparing the Facility for Operations After COVID-19
Join Warner attorneys Andrea Bernard, Karen VanderWerff and DeAndre’ Harris in a labor and employment update addressing internal operations after COVID‑19. In this webinar, we will discuss: a) the protocols to put in place for operations to resume; b) PPE needed for employees who return to work; c) whether or not a preparedness plan is necessary; d) cleaning and maintenance requirements; e) how to enforce social distancing among employees; and f) proper procedures to follow if an employee tests positive or has symptoms after they return to work. Click here to listen to the webinar recording.

4-28-20 Labor and Employment: CDC Provides Additional Guidance on Symptoms of COVID-19
As we learn more about COVID‑19, new information continues to be released by the CDC. On Monday, April 27, 2020, the CDC updated its guidance on Symptoms of Coronavirus. Read the full article here.

4-27-20 Labor and Employment: Webinar: Returning Employees to Work After COVID-19
Join Warner attorneys Ed Bardelli, Amanda Fielder and Steve Palazzolo in a labor and employment update addressing employees returning to work after COVID‑19. In this webinar, we will cover: a) how to communicate with employees when it is safe to return to work; b) how to decide who to bring back; c) how to decide when to bring people back; and (d) how to plan for employees who refuse to return to work. Click here to listen to the webinar recording.

4-24-20 Labor and Employment: DOL Supplements Its Guidance on the Families First Coronavirus Response Act
The U.S. Department of Labor (DOL) continues to update its Families First Coronavirus Response Act (FFCRA): Questions and Answers in an attempt to provide employers with guidance on how to implement the paid leave provisions of the FFCRA. Read the full article here.

4-24-20 Immigration: A Concise Analysis of the New Proclamation Suspending Entry of Immigrants into the U.S.
The new Presidential “Proclamation Suspending Entry of Immigrants Who Present Risk to the U.S. Labor Market During the Economic Recovery Following the COVID‑19 Outbreak” became effective just before midnight on April 23, 2020. There was a great deal of concern leading up to the publishing of the Proclamation, with some fearing draconian effects. In actuality, the Proclamation does little to change the immigration landscape in place since late March 2020. Read the full article here.

4-24-20 Labor and Employment: Webinar: Strategies and Pitfalls for Retaining, Terminating and Returning Employees to Work in the World of COVID-19
Join Jon Kok, Allyson Terpsma and Anne Steen for a webinar addressing strategies and pitfalls for retaining, terminating and returning employees to work during this COVID-19 pandemic. We will address reduced hours, underemployment and the latest developments with unemployment (i.e., how it will work under these new laws). Click here to listen to the webinar recording.

4-22-20 Employee Benefits: No COVID-19 Deadline Extension for Annual Funding Notice
An annual funding notice (AFN) is required for all defined benefit plans (not defined contribution plans, like 401(k) or 403(b) plans) subject to the Employee Retirement Income Security Act of 1974 (ERISA). The AFN must be provided no later than 120 days after the end of each plan year. For pension plans with a calendar plan year, the 2020 deadline is April 29, 2020 (due to the leap year). Although the CARES Act allows the Department of Labor (DOL) to delay the AFN distribution deadline, the DOL has failed to do so. As a result, the April 29, 2020, distribution deadline still applies. Read the full article here.

4-17-20 Labor and Employment: Webinar: How to Develop and Implement a COVID-19 Preparedness and Response Plan to Protect Your Employees and Your Business
Join Warner attorneys DeAndre’ Harris, Gerardyne Drozdowski and Gaëtan Gerville-Réache for a webinar on how to develop and implement a COVID-19 preparedness and response plan that will protect your employees and your business. We will discuss what to include in the plan to ensure compliance with Michigan Governor Whitmer’s Stay Home, Stay Safe Executive Order 2020-42. We will also discuss how to implement the plan to both minimize the risk of COVID-19 exposure to employees and reduce the company’s exposure to liability for an outbreak of COVID-19 in the workplace. Click here to listen to the webinar recording.

4-15-20 Employee Benefits: Executive Compensation Limits Under Certain CARES Act Loans
The CARES Act authorizes the United States Treasury’s Exchange Stabilization Fund to provide loans, loan guarantees, and other investments to eligible businesses, states, and municipalities that incur losses as a result of the COVID-19 pandemic. To be eligible for this type of CARES Act loan, the eligible business must agree to certain limits on executive pay during the period beginning on the date the loan agreement is executed and ending one year after the loan or loan guarantee is no longer outstanding (the “Limitation Period”). Read the full article here.

4-6-20 Labor and Employment: Governor Whitmer Prohibits Retaliation Against Employees Who Stay Home Because They (or Someone They Have Close Contact With) Have COVID-19 or Its Symptoms
On Friday, April 3, 2020, Governor Whitmer signed Executive Order 2020-36, aimed at “protecting workers that stay home, stay safe when they or their close contacts are sick.” Real the full article here.

4-2-20 Labor and Employment: U.S. Department of Labor Announces New Paid Sick Leave and Expanded Family and Medical Leave Regulations
On April 1, 2020, the Wage and Hour Division of the U.S. Department of Labor (DOL) issued a temporary rule regarding the Emergency Paid Sick Leave Act (EPSLA) and the Emergency Family Medical Leave Expansion Act (EFMLEA) of the Families First Coronavirus Response Act (FFCRA). The regulations created under the rule reaffirm prior DOL guidance and provide clarity regarding a number of outstanding questions. Read the full article here.

4-1-20 Labor and Employment: IRS Issues Guidance on Employee Documentation Necessary for Employers to Maintain and Substantiate Tax Credit Eligibility Under FFCRA
In its most recent guidance on the Families First Coronavirus Response Act (FFCRA), the Department of Labor (DOL) instructed employees to provide their employers with documentation in support of their leave “as specified in applicable IRS forms, instructions, and information.” Last night, the IRS released guidance on what information and documentation an employer may request from an employee to substantiate the employer’s eligibility for tax credits for qualified leave wages under the Emergency Family Medical Leave Expansion Act and Emergency Paid Sick Leave Act provisions of the FFCRA. Read full article here.

3-31-20 Labor and Employment: Webinar: Employment Law Update on Families First Coronavirus Response Act (FFCRA) and New Coronavirus Aid, Relief and Economic Security (CARES) Act
Conditions have been rapidly changing since the FFCRA was signed into law, including new guidance from the Department of Labor. Many questions have arisen as employers look to comply with its provisions when it goes into effect on April 1, 2020. Additionally, Congress has now passed a new $2 trillion stimulus package called the CARES Act, which provides additional implications for employers and small businesses. Click here to view a recording of the webinar.

3-31-20 Employee Benefits: Act Now to Determine Treatment of COVID-19 Sick and Leave Pay Under Your Retirement Plan
Starting April 1, 2020, certain employees are entitled to receive sick pay and leave pay related to COVID-19 under the newly enacted Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act. It is critical that employers quickly determine how to properly treat these payments for purposes of their retirement plans. These payments may affect both defined contribution plans and defined benefit plans. Read the full article here.

3-30-20 Employee Benefits: CARES Act Provisions for Retirement Plans
Congress has passed significant legislation in response to the COVID-19 emergency. The Families First Coronavirus Response Act (FFCRA) was enacted on March 18, 2020, and on March 27, 2020, the President signed the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”). Read the full article here.

3-30-20 Labor and Employment: DOL Issues More Q&As on FMLA and Paid Sick Leave Provisions of the Families First Coronavirus Response Act
As previously discussed in Warner’s Q&A for Paid Sick Leave eAlert (3.25.20), the Wage and Hour Division of the U.S. Department of Labor (DOL) continues to issue guidance on the Emergency Family Medical Leave Expansion Act and Paid Sick Leave Act provisions of the Families First Coronavirus Response Act (FFCRA), primarily through online questions and answers (Q&As). Read the full article here.

3-27-20 Employee Benefits: CARES Act Provisions for Health & Welfare Plans: Implications for Employers
Congress has passed some significant legislation in response to the COVID-19 emergency. The Families First Coronavirus Response Act (FFCRA) was enacted on March 18, 2020, and today, the President signed the enactment of the Coronavirus Aid, Relief and Economic Security (CARES) Act. Read the full article here.

3-27-20 Immigration: Mutual Aid – Sharing H-1B Health Care Providers in Time of Crisis
The introduction of the COVID-19 virus into American society has severely stretched the resources of our health care facilities and providers. By the very nature of the epidemic, physicians and allied health care providers are not proportionately distributed among areas of greater and lesser need. Understandably, facilities have discussed sharing providers based on need as the crisis unfolds. Many of the providers who could help are H-1B foreign workers within the U.S. health care system. Read the full article here.

3-27-20 Labor and Employment: DOL Issues Additional Guidance on Implementation of FMLA and Paid Sick Leave Provisions of the Families First Coronavirus Response Act
Earlier this week, we reported that the Wage and Hour Division of the U.S. Department of Labor (DOL) issued initial guidance on the Emergency Family Medical Leave Expansion Act and Paid Sick Leave Act provisions of the Families First Coronavirus Response Act (FFCRA). This included two Fact Sheets and a Question and Answer (Q&A) document. While helpful, that initial guidance left many open issues. Read the full article here.

3-27-20 Labor and Employment: Practical Tips to Make Your Workplace Safe for “Critical Infrastructure” and “Basic Minimum Operations” Workers
Many Michigan businesses have suspended operations under Governor Whitmer’s Executive Order 2020-21 Stay Home Stay Safe. But many have also continued operations as “critical infrastructure.” Still more have asked “basic minimum operations” employees to report to work, as needed, to maintain the value of inventory and equipment, ensure security or perform other permitted activities. In those instances, employers should consider and implement measures to ensure that they provide a safe work environment to employees. Read the full article here.

3-26-20 White Collar Criminal Defense: Stay Home, Stay Safe: How to Protect Your Employees and Your Business When Law Enforcement is Knocking on Your Door
Governor Whitmer’s “Stay Home, Stay Safe” Executive Order (EO 2020-21) directs all Michigan businesses and entities to temporarily suspend in-person operations that are not necessary to sustain or protect life. In recent days, state and local law enforcement officials have begun to enforce the order against both individuals and businesses, by showing up at businesses and asking questions and by stopping employees and others in transit and inquiring about the purpose or legitimacy of the person’s travel. Read the full article here.

3-26-20 Immigration: Should I Stay or Should I Go? COVID-19 and U.S. – Canada Border Restrictions
On Saturday, March 21, the border between the U.S. and Canada was closed to non-essential travel for the next 30 days. The closure came through a joint initiative between the U.S. Department of Homeland Security and the Canada Border Services Agency. Although the U.S. and Canada did not precisely define “essential travel,” a joint statement released by both governments provided some indication of allowable cross border traffic. Read the full article here.

3-25-20 Labor and Employment: DOL Issues Fact Sheets and Q&A for Paid Sick Leave and Expanded FMLA Leave
In a news release issued March 24, 2020, the U.S. Department of Labor’s Wage and Hour Division (WHD) published its first guidance on the Families First Coronavirus Response Act (FFCRA). The WHD published a Fact Sheet for Employees, a Fact Sheet for Employers and a Questions and Answers (Q&A) document. The Fact Sheets appear to combine both the Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act and may need to be corrected. We will concentrate on the Q&A document as it answers some of the questions many of you have regarding the two new statutes. Read the full article here.

3-25-20 Labor and Employment: DOL Issues Posters under the Family First Coronavirus Response Act
In addition to its guidance issued yesterday, the Department of Labor today issued posters under the Family First Coronavirus Response Act. Covered employers are required to post this poster no later than April 1, 2020, the effective date of the FFCRA. You can find the poster here.

3-19-20 Employee Benefits: Dependent Care FSAs and Day Care Closures Due to COVID-19
“My child’s day care closed – can I stop my dependent care FSA contributions?” This is probably a common question your employees are asking, as day cares and other child care providers are closing or stopping child care due to the COVID-19 pandemic. Depending on what your plan document says, the answer may very well be “yes.” Read the full article here.

3-19-20 Labor and Employment: HR 6201 – Updated COVID-19 Leave Law Signed by President
Late on March 18, President Trump signed into law the Families First Coronavirus Response Act (HR 6201), which is aimed at containing the widening effects of COVID-19. The Families First Act creates several significant new leave and sick pay obligations for covered employers. Those obligations will go into effect on April 2, 2020 and expire December 31, 2020. Read the full article here.

3-16-20 Employee Benefits: COVID-19: Important Employee Benefit Considerations
As your company responds to the coronavirus pandemic, here are some issues to take into account with respect to your employee benefit programs. Keep in mind that things are changing rapidly, and we’ll continue to update you about significant legal developments. Read the full Q&A here.

3-16-20 Labor and Employment: HR 6201 – The Impact to Employers and Employees
The House of Representatives passed a bill aimed at containing the widening effects of COVID-19 (HR 6201). The President has already indicated that he will sign it. If passed by the Senate, HR 6201 would create several significant new leave and pay obligations for covered employers. Read the full article here.

3-12-20 Labor and Employment: Federal Agencies Issue COVID-19 Guidance and Resources to Assist Employers and Employees
As the COVID-19 pandemic spreads – with cases now reported in some 41 states including Michigan – employers continue to have questions about how they should protect their workers while still operating their businesses and serving their customers. Read the full article here.

3-5-20 Labor and Employment: Responding to the Threat of COVID-19 in Your Workforce
The Center for Disease Control recently published guidance for employers to plan for and respond to the threat of COVID-19 (Coronavirus) in their workforce. Read the full article here.

4-30-20 Insurance: Webinar: Insurance Coverage for Emerging COVID-19 Claims Against Businesses
Join Warner attorneys Jason Byrne, Kristina Araya and Carly Zagaroli for a webinar addressing insurance coverage for COVID-19 claims. As discussed in Warner’s “Coronavirus Litigation Trends” webinar, we have begun to see a wave of new and unique lawsuits brought against businesses in the wake of the COVID-19 crisis. A related, and vitally important, question is: will these new claims be covered by a business’s existing suite of liability insurance coverage or will they be left to defend these claims alone? Click here to listen to the webinar recording.

3-13-20 Insurance: Coronavirus: Insurance Coverage for Business-Related Losses?
COVID-19, otherwise known as the coronavirus, is becoming a widespread public health crisis around the globe. Many businesses have already felt its presence either directly or indirectly through the outbreaks in Asia and Italy, with many more preparing for future business disruptions. Read the full article here.

5-21-20 Litigation: Webinar: Protecting Yourself Against Consumer and Visitor Claims During COVID-19
Join Warner attorneys Janet Ramsey, Thomas Amon and Lance Zoerhof for a webinar on steps you can take to help protect yourself against claims from consumers and visitors. The Michigan Safe Start Plan is a guide for the gradual reopening of businesses and other operations across the state. As this plan is implemented, businesses will be presented with a wide range of challenges as we all learn to work in this new normal. This webinar will address the specific risks with having customers and other visitors on your premises, as well as the risks associated with offering goods and services during this unusual time, and offer ways to mitigate those risks. Click here to listen to the webinar recording.

5-7-20 Litigation: Webinar: COVID-19 Strategies for Reducing Your Legal Spend
Join Warner attorneys Charles Ash Jr., Scott Carvo and Madelaine Lane for a complimentary webinar addressing strategies for reducing legal spend. We will discuss the state of the federal courts during the state Stay Home, Stay Safe Executive Order and tips for responding to civil and criminal subpoenas and document requests while working remotely. Click here to listen to the webinar recording.

5-6-20 Litigation: Webinar: Employment Litigation After COVID-19
Warner attorneys Ed Bardelli and Amanda Fielder presented a webinar addressing employment litigation after the COVID-19 pandemic. Businesses have faced myriad practical and legal employment challenges as they implement measures to prevent the spread of COVID-19 while minimizing the economic impact. Click here to listen to the webinar recording. 

5-5-20 Class Action Litigation: Beware of Stock Drop Litigation During Times of Crises
The COVID-19 crisis has forced businesses in all sectors to explore new approaches and solutions to deal with the unprecedented challenges presented by the novel coronavirus. Unfortunately, the plaintiffs’ securities class action bar is already proving that, for them, the more things change, the more they stay the same. Plaintiffs’ lawyers are resorting to a familiar playbook (one they pulled out after the 2008 financial crisis, the Ebola and SARS outbreaks, for example) to opportunistically generate lawsuits against publicly-traded companies, generally known as “Stock Drop Litigation.” Read the full article here.

5-5-20 Family Law/Divorce: Virtual Hearing Best Practices for Family Law
While some courts held virtual hearings as a matter of practice prior to March 2020, many courts still utilized in-person hearings. With the current emergency orders in place requiring citizens to stay home and limit in-person gatherings, many courts have found innovative means of providing public access to justice, while limiting traffic in courthouses. This has resulted in sweeping changes in procedures with many courts now performing virtual hearings via Zoom as a regular practice. Read the full article here.

4-28-20 Class Action Litigation: COVID-19 Class Action Litigation Is On the Rise
The widespread economic disruption caused by COVID‑19 has created fertile ground for plaintiffs’ class action firms. Class action activity is on the rise and is likely to intensify in the coming months. Read the full article here.

4-28-20 Litigation: Ask First, Record Second: A Reminder that State and Federal Eavesdropping Laws Apply While Working from Home
As a result of the COVID-19 pandemic, many people are working remotely and conducting business via telephone calls or videoconferencing. Although these technologies provide convenient opportunities to record, it is important to remember that eavesdropping statutes may prohibit recording of conversations without the consent of the other meeting participants. Violations of these statutes may give rise to criminal and civil liability. Read the full article here.

4-26-20 Litigation: Out of the Frying Pan, Into the Fire? Potential Civil and Criminal Liability Related to CARES Act Financial Assistance
The Coronavirus Aid, Relief and Economic Security Act (CARES Act) provides unprecedented economic relief to businesses, including many that never before received government support. However, those businesses may not appreciate that the benefits they receive are not risk-free. If enforcement efforts following the 2008 financial crisis are any guide, the government will aggressively enforce civil and criminal laws for years to come against those who commit fraud and abuse the CARES Act funds. Read the full article here.

4-21-20 Litigation: Webinar: Coronavirus Litigation Trends: What We're Seeing and What to Expect
Please join Warner attorneys Janet Ramsey, Mike Azzi and Tom Amon for a webinar to address litigation trends happening during the coronavirus pandemic. As companies are starting to adjust to the new normal of working through this unprecedented turn of events, it is never too soon to prepare for the inevitable influx of lawsuits. In fact, dozens of coronavirus lawsuits have already been filed across the United States by consumers, workers, shareholders and citizen groups. Click here to listen to the webinar recording.

5-19-20 Construction, Real Estate: COVID-19 Safety Requirements for Those in the Construction Industry
Earlier this month, Governor Whitmer issued executive orders permitting work in the construction industry to recommence as a “resumed activity.” Those engaged in construction activities must comply both with the requirements for all businesses with in-person workers and with the additional requirements set out specifically for the construction industry. Read the full article here.

5-19-20 Real Property Litigation: Property Tax Appeal Deadlines Extended Due to COVID-19
On May 14, 2020, Governor Whitmer signed Executive Order 2020‑87 (the “EO”), which is effective immediately and temporarily suspends certain deadlines for filing 2020 property tax appeals to allow an extension of these deadlines due to the COVID‑19 pandemic. Read the full article here.

5-6-20 Real Property Litigation: Mitigating Premises Liability Risks Posed by COVID-19
Premises liability is a negligence claim which seeks recovery from a facility for an injury allegedly caused by an unsafe condition on the premises. Such claims typically allege that those in control of a facility owe a duty to take sufficient precautions to prevent unreasonably exposing its guests to unsafe conditions on-site, but they failed to do so. Any facility open to the public or with customers, contractors, vendors and others regularly on-site, and tied to an on-site COVID-19 contamination, is a potential target for such a claim. Read the full article here.

5-1-20 Real Estate: Now Is the Time to Review Your Real Property Tax Assessments to Avoid Excessive Property Tax Payments
COVID‑19 is causing major financial setbacks in the real estate industry which is leading many people to evaluate their expenses including real property tax assessments. Property taxes constitute a significant expense incurred by real property owners and one that is frequently overlooked. Many published sources predict the COVID‑19 pandemic will cause immediate and significant downward pressure on the market value of nearly all properties.Read the full article here.

4-29-20 Real Estate: Webinar: What’s Next? How Landlords, Tenants and Lenders are Navigating the COVID-19 Pandemic
Join Warner attorneys Bob Nolan, Tom Amon and Brandon Cory for a complimentary webinar on landlords, tenants and lenders during the COVID-19 pandemic. Landlords are facing rent payment defaults at an unprecedented rate as COVID-19 brought the world economy to a grinding halt. We will explore current options available to landlords, tenants and lenders to protect their business interests, while remaining within the bounds of interim laws, regulations and executive orders. Additionally, we will address options for rent reduction or abatement, lease renegotiations, managing defaults and litigation risk, and the applicable force majeure clauses in leases. Click here to listen to the webinar recording.

4-10-20 Real Estate: New Executive Order Enables Real Estate Transactions
On April 8, 2020, Governor Whitmer issued Executive Order 2020‑41 (the “Order”), which allows through May 6, 2020, the expanded use of electronic signatures, the remote notarization and witnessing of documents, the recording of physical copies of electronic documents with registers of deeds, and the filing of electronic documents with departments of the State of Michigan. Read the full article here.

4-15-20 Retail: Michigan Liquor Control Commission Begins Spirits Buyback Program
On April 13, 2020, Governor Whitmer signed Executive Order No. 2020-46, which created a spirits buyback program for Michigan restaurants and bars. Holders of certain on-premise liquor licenses (specifically, Class C, B-Hotel, G‑1, Club, Continuing Care Retirement Center, Aircraft, Watercraft and Train licenses) are eligible to participate in the buyback program.  Licensees are not eligible if their license was in escrow as of March 10, 2020, or if the licensee has any unpaid non-sufficient funds payments to the MLCC. Read the full article here.

6-5-20 Tax Law: Reminder - Michigan Department of Treasury Delayed Q2 Estimated Tax Payments Until July 15, 2020
Earlier this year, the IRS issued Notice 2020-23 and supplemental guidance providing extensions to July 15, 2020, for any individual, fiduciary or corporation with a return or payment due between April 15, 2020, and July 15, 2020. Notice 2020-23 expanded the automatic extension to include the second quarter estimated tax payment and fiscal year income tax returns and payments due on or after April 15, 2020, and before July 15, 2020. Read the full article here.

5-18-20 Tax Law: Michigan Department of Treasury Waives Penalties and Interest on Monthly Sales, Use and Withholding Tax Returns Previously Due on May 20, 2020
The Michigan Department of Treasury (“Department”) has announced that it will waive penalties and interest for 30 days for monthly sales, use and withholding tax returns due May 20, 2020, because of compliance difficulties related to the COVID‑19 outbreak, which is in essence a delay of the filing and payment date. Read the full article here.

4-17-20 Tax Law: IRS Provides Coronavirus Relief to Parties in IRC Sec. 1031 “Like-Kind Exchange” Transactions
As described in our recent eAlert available here, the IRS, in Notice 2020-23, provides relief to any person performing certain “Specified Time-Sensitive Actions” as described in IRS Revenue Procedure 2018-58. That Revenue Procedure is available here. In general, these Specified Time-Sensitive Actions include tax elections and other tasks that are due between April 1, 2020, and July 15, 2020. Notice 2020-23 generally postpones the due date of these actions until July 15, 2020. Read full article here.

4-16-20 Tax Law: Michigan Dept. of Treasury Delays Filing Deadline and Waives Penalties and Interest on April’s Sales, Use and Withholding Tax Returns
The Michigan Department of Treasury (“Department”) has announced that it will delay the filing deadline by 30 days and waive penalties and interest for monthly sales, use and withholding tax returns scheduled for payment by April 20, 2020, due to compliance difficulties related to the coronavirus (COVID-19) outbreak. Read the full article here.

4-14-20 Tax Law: Federal Tax Update: COVID-19 Delay for Payment and Filing
As many of you know, the U.S. Department of Treasury published Notice 2020-18 in response to President Trump’s March 13, 2020, pandemic declaration that COVID-19 warranted an emergency under section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. Notice 2020-18 provides relief until July 15, 2020, from tax deadlines, payments of tax liabilities and filing of specific income tax returns for Americans who have been adversely affected by the national emergency. Read the full article here.

4-7-20 Tax Law: How to Report the Employee Retention Credit for March Wages
Under the CARES Act, certain employers are eligible for a 50% credit for wages paid to employees under certain conditions as we previously reported to you. The credit can be self-claimed from withheld payroll and income tax. Read the full article here. 

4-1-20 Tax Law: Webinar: New Coronavirus Aid, Relief and Economic Security Act (“CARES Act")
The CARES Act provides emergency assistance to individuals, families and businesses affected by the COVID-19 pandemic. We will provide a summary of the CARES Act as it relates to: new federal Small Business Administration (“SBA”) loans that could assist your business with its day-to-day operations; the potential tax relief available to your corporation; and health care provisions related to hospitals, health systems and individuals' expanded rights. Click here to view a recording of the webinar.

3-31-20 Tax Law: Michigan Tax Update: COVID-19 Delay for Payment and Filing
As anticipated, Michigan Governor Gretchen Whitmer recently issued Executive Order 2020-26 (the “Order”) in response to Federal Notice 2020-18 to align federal and state tax return and payment due dates. By issuing the Order, the Governor is providing relief from tax deadlines to Michigan taxpayers who have been adversely affected by the ongoing national emergency related to COVID-19. Read the full article here.

3-27-20 Tax Law: CARES Act Includes Many Tax Relief Provisions for 2020
The Coronavirus Aid, Relief and Economic Security (CARES) Act was passed by the Senate on March 25, 2020, and by the House of Representatives on March 27, 2020. At the time of this writing, President Trump announced that he has signed CARES into law. CARES provides a variety of provisions intended to grant economic relief. Many of the provisions provide tax relief to individuals and corporations. The following is based on the Senate version sent to the House. Read the full article here.

3-23-20 Tax Law: Federal Tax Update: COVID-19 Delay for Payment and Filing
The U.S. Department of Treasury released notice 2020-18 in response to President Trump’s pandemic declaration on March 13, 2020. This notice states that COVID-19 warranted an emergency and the Treasury is providing relief from tax deadlines to Americans who have been adversely affected by the national emergency. The usual due date of April 15, 2020 for filing federal income tax returns and making federal income tax payments is now automatically postposed to July 15, 2020. Read the full article here.

3-20-20 Tax Law: MI Department of Treasury Waives Penalty and Interest for Monthly Sales, Use and Withholding Tax Returns Due March 20, 2020
The Michigan Department of Treasury (“Department”) has announced that it will waive penalty and interest for 30 days for monthly sales, use and withholding tax returns due March 20, 2020 due to compliance difficulties related to the coronavirus (COVID-19) outbreak. Any return or payment due on March 20, 2020 may be submitted to the Department without penalty or interest through April 20, 2020. Read the full article here.

3-16-20 Tax Law: HR 6201 to Create Tax Credits to Help Employers Amid COVID-19 Crisis
The House of Representatives passed a bill with tax-credit provisions aimed at containing the widening economic effects of COVID-19 (HR 6201) and lessening the potential burden on employees and employers. Read the full article here for a full overview of the tax credits and how they could impact your business.

5-28-20 Technology and Intellectual Property: USPTO Issues Third Extension for Certain Filing Deadlines
As we advised in our previous eAlerts titled, “The CARES Act Cares for IP Owners Too,” and “USPTO Again Extends Certain Filing Deadlines,” the U.S. Patent & Trademark Office (USPTO) twice extended certain patent and trademark filing deadlines pursuant to the Coronavirus Aid, Relief and Economic Security Act (CARES Act). Noting that the previously granted relief expires May 31, 2020, the USPTO issued a third order on May 27, 2020, providing relief to filers. Read the full article here.

4-29-20 Technology and Intellectual Property: USPTO Again Extends Certain Filing Deadlines
The United States Patent and Trademark Office (USPTO) announced yesterday that it was once again extending certain filing deadlines for trademark and patent matters following implementation of the Coronavirus Aid, Relief and Economic Security Act (CARES Act). The first USPTO filing extensions are discussed in our previous eAlert titled The CARES Act Cares for IP Owners Too. Real the full article here.

4-2-20 Patents, Trademarks and Copyrights: The CARES Act Cares for IP Owners Too
The CARES Act did not leave out patent, trademark and copyright owners. Instead, the CARES Act grants the U.S. Patent & Trademark Office (USPTO) and the Register of Copyrights temporary authority to modify filing deadlines, which is good news for intellectual property holders. Read the full articles here.

3-20-20 Technology and Intellectual Property: The IP Power Pause: Finding Opportunities Amidst the Chaos
International work disruptions are not the norm and, when they happen, they can feel paralyzing. Daily work and life routines drift to a halt. Streets empty, transportation trickles and our relationships retreat. It’s like someone hit “pause” on our personal and professional practices. But, professional “pauses,” if managed strategically, can bolster your business arsenal. We call this a “power pause.” A power pause is particularly advantageous in intellectual property. Read the full article here.