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On May 27, 2020, the Treasury Department responded to Congressional requests to extend safe harbors for the renewable energy production tax credit (“PTC”) and the energy investment tax credit (“ITC”) to provide temporary relief for renewable energy developers during the ongoing COVID-19 crisis.  2018 Internal Revenue Service (“IRS”) guidance creates two...
Each year we review the cyber breaches as reported to the Nebraska Attorney General’s Office.  This article is the last of three articles to review the reported information.  In this final article we look at the types of breaches suffered by businesses and how the breaches occurred. Types of Breaches Suffered...
As the Coronavirus pandemic continues, requiring social distancing  into the summer months, it is a good time to review procedures and methods available for persons to sign and execute documents electronically, without the need for face-to-face interactions. Two laws primarily govern the electronic signature of documents: The Electronic Signature in Global...
On April 20, the Supreme Court agreed to review the Eleventh Circuit’s decision in United States v. Van Buren, 940 F.3d 1192 (11th Cir. 2019), which broadly interpreted the Computer Fraud and Abuse Act ("CFAA"), the main federal anti-hacking statute, as prohibiting otherwise authorized access of electronically stored information when that access occurred...
Since the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act was signed into law, the guidance for the Small Business Administration’s (“SBA”) Payroll Protection Program (“PPP”) has been changing on an almost daily basis, making compliance for both borrowers and lenders difficult.  Our previous articles identified the sources that the SBA released...
Virtually all workplace reopening guidelines state in some fashion that employers need to protect their employees who are at higher-risk of severe illness if they become infected with COVID-19.  According to the Centers for Disease Control and Prevention (CDC), those at high-risk for severe illness from COVID-19 are:  People 65 years...
Since the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act was signed into law, the guidance for the Small Business Administration’s (“SBA”) Payroll Protection Program (“PPP”) has been changing on an almost daily basis, making compliance for both borrowers and lenders difficult. Our previous Article identified the sources that the SBA released...
As businesses start to re-open their doors and employees begin to return to their places of employment, many employers are wondering what their responsibilities are under workers’ compensation laws if an employee contracts COVID-19 at work.  Is an employee entitled to workers’ compensation benefits if they contract the virus?  If an...
On May 15, 2020, the Small Business Administration (“SBA”) and Department of Treasury jointly released the application for forgiveness of a Paycheck Protection Program (“PPP”) loan (the “Application”). While the SBA has yet to directly address certain questions regarding forgiveness calculations, the Application indicates the positions that the SBA will likely take....
On March 20, 2020, the Department of Homeland Security (DHS) provided employers some flexibility in complying with Form I-9 requirements related to Form I-9, which was set to expire on May 19, 2020.  As the pandemic continues, DHS has extended this policy for an additional 30 days – to June 18, 2020. ...
On May 12, 2020, the Internal Revenue Service (“IRS”) issued two notices which offer increased flexibility for employers with respect to Internal Revenue Code (“Code”) Section 125 cafeteria plans, health flexible spending accounts (“health FSAs”), and dependent care flexible spending accounts (“dependent care FSAs”). Notice 2020-29.  In light of the COVID-19...
On May 7, 2020, the Equal Employment Opportunity Commission ("EEOC") announced that it will delay the anticipated opening of the 2019 EEO-1 Component 1 data collection until 2021.  It will similarly delay the 2020 EEO-3 (Local Union Report) and EEO-5 (Elementary-Secondary Education Staff Information Report).  The EEOC instituted the delay due...
On April 23, 2020, the Small Business Administration (“SBA”) published FAQ #31, indicating that borrowers should reexamine their good faith certification made on the application for a Paycheck Protection Program (“PPP”) loan. FAQ #31 indicated that borrowers should have considered liquidity levels and evidence of current adverse business conditions—neither of which...
Following the Centers for Disease Control and Prevention’s (CDC) recommendations, and some state and local requirements, the wearing of face masks and face coverings has become prevalent.  The intent is to prevent the person wearing the face mask or covering from spreading the COVID-19 virus to others and to keep their...
Recently, the US Department of Homeland Security announced that it will modify Form I-9 requirements for certain List B documentation, in light of the fact that many state DMVs are closed and not renewing driver’s licenses and state IDs.  A temporary policy was issued effective May 1st for List B identity...
On May 4, 2020, the IRS issued FAQ guidance on the expansion of retirement plan distributions and loans, as permitted by the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”).  The FAQ guidance is available here. The IRS intends to issue more formal guidance on the expanded distribution options under the...
Governor Ricketts has expanded the State’s unemployment insurance and short-time compensation (“STC”) relief since Executive Order 20-04, the first of a series of four executive orders offering relief.  (For a summary of the relief granted in Executive Order 20-04, click here). Executive Order 20-14, issued April 2, 2020, expands the work...
President Trump signed the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act on March 27, 2020. The Act, among other things, apportions $349 billion to the “Paycheck Protection Program” (“PPP”), which authorizes small business loans guaranteed by the Small Business Administration (“SBA”) under Section 7(a) of the Small Business Act, and...

Posted on in Covid-19 Information Hub
On April 9, 2020, consistent with the CARES Act, the Federal Reserve announced multiple programs supported by the U.S. Treasury which are intended to provide additional liquidity to U.S. businesses in light of the COVID-19 pandemic, including terms for new loans and the expansion of existing loans under the Main Street...
Last week, the Departments of Labor, Health and Human Services, and Treasury (collectively, the “Departments”) jointly issued helpful guidance for employee benefit plans that extend certain deadlines and offer other relief in light of the COVID-19 pandemic. HIPAA, COBRA, and Claims-Related Timeframes Delayed On April 29, 2020, the Departments jointly issued...

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