Taylie Riddle

IRS Issues Notice 2020-23 Providing More Relief for Taxpayers Due to Coronavirus Pandemic

Coronavirus / COVID-19, Taxation

The Treasury Department has issued Notice 2020-23, an update to Notice 2020-18 (and Notice 2020-20) which provided additional relief for taxpayers affected by the ongoing Coronavirus Pandemic. The Notice provides an explicit list of Federal tax payment obligations and Federal Tax or other Form filing obligations due dates that will be given automatic extension. Under […]

Onik'a Gilliam-Cathcart

Update: Families First Coronavirus Response Act Regulations Filed

Coronavirus / COVID-19, Coronavirus / COVID-19, Employment

On April 2, the Secretary of Labor filed temporary regulations for the implementation of the Families First Coronavirus Response Act (FFCRA). Signed into law on March 18, FFCRA creates two new leave opportunities in response to the COVID-19 pandemic: the Emergency Paid Sick Leave Act (EPSL) and the Emergency Family and Medical Leave Expansion Act […]

Karen Kalzer

Payroll Protection Plan (PPP) Loans Authorized Under the CARES Act to Faith Based Organizations

Coronavirus / COVID-19, Coronavirus / COVID-19, Education, Employment

On Friday April 4, 2020, the Small Business Association (SBA) issued guidance regarding the availability of the Payroll Protection Plan (PPP) loans authorized under the Coronavirus Aid, Relief, and. Economic Security (CARES) Act to faith-based organizations.  That frequently-asked-questions (FAQ) sheet offers us some guidance and can be found here. The FAQ clarifies that religious entities […]

Samuel Winninghoff

Governor Inslee Issues New Guidance for Real Estate Brokers

Coronavirus / COVID-19, Land Use, Real Estate

On March 27, 2020, Washington Governor Jay Inslee issued a memorandum clarifying the restrictions placed on the real estate and mortgage industries in his “Stay Home, Stay Healthy” order issued in response to the COVID-19 pandemic. The memorandum sets forth guidance and restrictions by which real estate professionals, sellers, and buyers can continue to operate […]

Taylie Riddle

COVID-19: IRS Issues Notice 2020-20 Postponing Filing and Payments of Federal Gift and Generation-Skipping Transfer Tax

Coronavirus / COVID-19, Estate Planning and Probate

Notice 2020-20 (an update to Notice 2020-18) has now extended the due date for additional tax returns. Automatic Postponement of the Due Date for Filing Forms 709 and Making Payments of Federal Gift and Generation-Skipping Transfer Tax. The due date for filing Forms 709 (United States Gift and Generation-Skipping Transfer Tax Return) and making payments […]

Karen Kalzer

New Families First Guidance from Department of Labor

Coronavirus / COVID-19, Employment

The US Department of Labor (DOL) has provided additional information and guidance regarding the emergency leaves provided under the Families First Coronavirus Relief Act (FFCRA).  The Q & A page that provides the guidance may be found at The following are some highlights of the new guidance: The Emergency FMLA (EFMLA) is not in […]

Taylie Riddle

COVID-19: CARES Act and Retirement Relief

Coronavirus / COVID-19, Estate Planning and Probate, Taxation

The Coronavirus, Aid, Relief, and Economic Security (CARES) Act provides relief to those affected by the pandemic.  This blog post will focus on the provisions solely affecting retirement plans. Hardship Distributions:  The Act allows individuals affected by the virus to take early withdrawals of up to $100,000 from their retirement plans or IRAs, without incurring […]

Taylie Riddle

COVID-19: IRS Postpones Filing and Payment Due Date for Taxpayers with April 15, 2020 Deadlines

Coronavirus / COVID-19, Estate Planning and Probate, Taxation

The IRS has issued Notice 2020-18 expanding tax filing and tax payment relief for taxpayers due to the Coronavirus pandemic. Who qualifies?  Any “person,” which includes an individual, trust, estate, partnership, association, company, or corporation under IRC §7701(a)(1), with a federal income tax payment or a federal income tax return due on April 15, 2020, […]

Karen Kalzer

U.S. Department of Labor Releases Model Notice of Employee Rights to Paid Sick Leave and Expanded Family and Medical Leave

Coronavirus / COVID-19, Employment

The Families First Coronavirus Response Act (“FFCRA” or “the Act”) requires covered employers to provide employees with notice of the provisions of the Act.  The U.S. Department of Labor (“DOL”) has provided a model notice which may be found here: Although the notice may be posted physically at the employer’s main office in a […]