Moore NA Members Provide COVID-19 Updates and Resources - April

1 April 2020

Updated May 1, 2020

Our Moore North America members* have been hard at work to ensure their clients are informed and prepared with everything you need to know about COVID-19. They have provided thought leadership and resources around tax relief and extensions, recommendations for specific industries and regions, and general business continuity advice.

Click here to view the member updates from the month of March.

Check out the repository below for valuable insights!

Member Resource Center
U.S. Tax Relief
U.S. Tax Extension
Canada
Industry Insights
Business Insights
Regional Updates

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U.S. Tax Relief

U.S. Tax Relief

4/1/2020
- Federal Student Loan Borrowers Get Some Relief Due to COVID-19 (Bonadio): https://www.bonadio.com/news-events/articles/federal-student-loan-borrowers-get-some-relief-due-to-covid-19
- Critical Information for Lenders Regarding CARES Act (Bonadio): https://www.bonadio.com/news-events/articles/critical-information-for-lenders-regarding-cares-act
- COVID-19 Stimulus Package Offers Relief to Affected Individual Taxpayers (Topel Forman): https://topelforman.com/covid-19-stimulus-package-offers-relief-to-affected-individual-taxpayers/
- Paycheck Protection Loans Available Through Coronavirus Stimulus Bill (Beene Garter): https://beenegarter.com/paycheck-protection-loans-coronavirus-stimulus-bill/
- CARES Act - Paycheck Protection Program (HCVT): https://www.hcvt.com/insights-alerts-CARES-Paycheck-Protection-Program-Loan.html
- COVID-19: Small Business Loan Options - Downloadable Resource (Elliott Davis): https://www.elliottdavis.com/sbaloan/
4/2/2020
- Administrative Relief for Federal Award Recipients Impacted by COVID-19 (Armanino): https://www.armaninollp.com/articles/administrative-relief-federal-award-recipients-covid-19/
- CARES Act Impact on Qualified Improvement Property (Armanino): https://www.armaninollp.com/articles/cares-act-impact-qualified-improvement-property/
- Private Nonprofits Eligible for FEMA Assistance in Wake of COVID-19 Losses (Grassi): https://www.grassicpas.com/private-nonprofits-eligible-for-fema-assistance-in-wake-of-covid-19-losses
- FAQ: Understanding Business Loan Options under the Coronavirus Stimulus Package (Grassi): https://www.grassicpas.com/faq-understanding-business-loan-options-under-the-coronavirus-stimulus-package
- SBA Guidance on Paycheck Protection Program (PPP) (MSPC): https://mspc-cpa.com/sba-guidance-on-paycheck-protection-program-ppp/
- CARES Act - Payment Protection Program (Topel Forman): https://topelforman.com/covid19-update-april-2/
4/3/2020
- CARES Act: Construction Industry Cautiously Drives Forward (Elliott Davis): https://www.elliottdavis.com/cares-act-construction-industry-cautiously-drives-forward/
- SBA Issues Additional Guidance on Paycheck Protection Program (Grassi): https://www.grassicpas.com/sba-issues-additional-guidance-on-paycheck-protection-program
- Paycheck Protection Program Update | Application is Now Availabile (Lurie): https://www.luriellp.com/covid-19/2020/paycheck-protection-program-update-application-is-now-available/
- EIDL vs. PPP | Which One is Right for My Business? (Lurie): https://www.luriellp.com/covid-19/2020/eidl-vs-ppp-which-one-is-right-for-my-business/
- Economic Injury Disaster Loans Can Give You Up to $10,000 in 3 Days (Beene Garter): https://beenegarter.com/economic-injury-disaster-loans-covid19/
4/4/2020
- CARES Act - Changes to the 2019 and 2020 Business Interest Expense Limitations (HCVT): https://www.hcvt.com/insights-alerts-CARES-Business-Interest-Expense-Limitations.html
4/6/2020
- Answers to Questions About the CARES Act Employee Retention Tax Credit (Brown Smith Wallace): https://www.bswllc.com/resources-articles-answers-to-questions-about-the-cares-act-employee-retention-tax-credit
- SBA Releases Affiliation Rules for the Paycheck Protection Program (Brown Smith Wallace): https://www.bswllc.com/resources-articles-sba-releases-affiliation-rules-for-the-paycheck-protection-program
- Business Brief: CARES Act Employee Retention Credit (Brown Smith Wallace): https://www.bswllc.com/resources-articles-brown-smith-wallace-business-briefs-employee-retention-credit
- Additional SBA Loan and Grant Program Guidance and FAQs for Faith-Based Organizations (Brown Smith Wallace): https://www.bswllc.com/resources-articles-additional-sba-loan-and-grant-program-guidance-and-faqs-for-faith-based-organizations
- Highlights for Lenders: Understanding the SBA Guidance on the Paycheck Protection Program (Bonadio): https://www.bonadio.com/news-events/articles/highlights-for-lenders-understanding-the-sba-guidance-on-the-paychecks-protection-program
- Highlights for Borrowers: Understanding the SBA Guidance on the Paycheck Protection Prgoram (Bonadio): https://www.bonadio.com/news-events/articles/highlights-for-lenders-understanding-the-sba-guidance-on-the-paychecks-protection-program
4/7/2020
- SBA Loan FAQs: EIDLs and PPP (Armanino): https://www.armaninollp.com/articles/sba-loan-faq-eidl-ppp/
- FAQ: CARES Act Relief From Employer Payroll Taxes (Armanino): https://www.armaninollp.com/articles/faq-cares-act-relief-employer-payroll-taxes/
- 4 Retirement Plan Provisions in the CARES Act (Beene Garter): https://beenegarter.com/retirement-plan-provisions-cares-act/
- CARES Act Changes Retirement Plan and Charitable Contribution Rules (Brown Smith Wallace): https://www.bswllc.com/resources-articles-cares-act-changes-retirement-plan-and-charitable-contribution-rules
- Tax Changes in the CARES Act Affecting Individuals (Citrin Cooperman): https://www.citrincooperman.com/infocus/tax-changes-in-the-cares-act-affecting-individuals
- Regulators Issue Joint Statement and FAQs on Mortgage Servicing Rules in Response to Pandemic and CARES Act (Doeren Mayhew): https://doeren.com/regulators-issue-joint-statement-and-faqs-on-mortgage-servicing-rules-in-response-to-pandemic-and-cares-act/
- CARES Act Changes Retirement Plan and Charitable Contribution Rules (Doeren Mayhew): https://doeren.com/cares-act-changes-retirement-plan-and-charitable-contribution-rules/
- CARES Act Changes Retirement Plan and Charitable Contribution Rules (Topel Forman): https://www.bonadio.com/news-events/articles/highlights-for-lenders-understanding-the-sba-guidance-on-the-paychecks-protection-program
4/8/2020
- Answers to Questions About the CARES Act Employee Retention Tax Credit (Topel Forman): https://topelforman.com/answers-to-questions-about-the-cares-act-employee-retention-tax-credit-april-8-2020/
- CARES Act Changes Retirement Plan and Charitable Contribution Rules (Doeren Mayhew): https://doeren.com/cares-act-changes-retirement-plan-and-charitable-contribution-rules/
- FAQs: Paycheck Protection Program Loans (Elliott Davis): https://www.elliottdavis.com/faqs-paycheck-protection-program-loans/
- Updated Treasury and SBA Guidance - Here are the Most Frequently Asked Questions About PPP (Lurie): https://www.luriellp.com/news/2020/updated-treasury-and-sba-guidance-here-are-the-most-frequently-asked-questions-about-ppp/
4/9/2020
- CARES Act and FEMA Grant Funding Updates Impacting Healthcare Organizations (Citrin Cooperman): https://www.citrincooperman.com/infocus/cares-act-and-fema-grant-funding-updates-impacting-healthcare-organizations
- CARES Act Prompts Partnership Filing Relief (Doeren Mayhew): https://doeren.com/cares-act-prompts-partnership-filing-relief/
- Applying for an SBA Paycheck Protection Loan? It's Not Too Late...Yes (Doeren Mayhew): https://doeren.com/applying-for-an-sba-paycheck-protection-loan-its-not-too-lateyet/
- WEBINAR: Navigating the COVID-19 Stimulus Packages for M&D (Elliott Davis): https://www.elliottdavis.com/navigating-covid-19-stimulus-packages-md-webinar/
- Over 500 Employees? Your Business May Still Qualify as Eligible for the PPP Loan. (Lurie): https://www.luriellp.com/news/2020/over-500-employees-your-business-may-still-qualify-as-eligible-for-the-ppp-loan/
- Additional Guidance and Clarity from SBA on CARES Act PPP Loans (Bonadio): https://www.bonadio.com/news-events/articles/additional-guidance-and-clarity-from-sba-on-cares-act-ppp-loans
4/10/2020
- CARES Act: Higher Education Emergency Relief Fund (Armanino): https://www.armaninollp.com/articles/cares-act-higher-education-emergency-relief-fund/
- Employee Retention Credit Available to Businesses Affected by COVID-19 (Beene Garter): https://beenegarter.com/employee-retention-credit-covid19/
- HHS Begins Delivery of $30 Billion in CARES Act Relief Funding to Providers (Brown Smith Wallace): https://www.bswllc.com/resources-articles-hhs-begins-delivery-of-30-billion-in-cares-act-relief-funding-to-providers
- IRS Releases Guidance on Claiming NOLs Under the CARES Act (Doeren Mayhew): https://doeren.com/irs-releases-guidance-on-claiming-nols-under-the-cares-act/
- New Emergency Business Loan Options Available (Grassi): https://www.grassicpas.com/new-emergency-loan-options-available
- COVID-19 Relief Payments on the Way to Healthcare Providers (Grassi): https://www.grassicpas.com/covid-19-relief-payments-on-the-way-to-healthcare-providers
- CARES Act Provider Relief Fund | Medical Practices & Providers Now Receiving Payments (Lurie): https://www.luriellp.com/covid-19/2020/cares-act-provider-relief-fund-practices-now-receiving-payments/
4/13/2020
- The IRS Announces New COVID-19 Assistance for Taxpayers (Brown Smith Wallace): https://www.bswllc.com/resources-articles-the-irs-announces-new-covid-19-assistance-for-taxpayers
- Guide to U.S. Feeral Reserve Main Street Lending Program (Citrin Cooperman): https://www.citrincooperman.com/infocus/guide-to-us-federal-reserve-main-street-lending-program
- COVID-19: US Relief Measures for Individuals and Businesses (DMCL): https://www.dmcl.ca/covid-19-us-relief-measures-for-individuals-and-businesses/
- CARES Act Impact on Retirement Plans (Doeren Mayhew): https://doeren.com/cares-act-impact-on-retirement-plans/
- CARES Act Provides Interest Limit Relief for Real Estate Businesses (Doeren Mayhew): https://doeren.com/cares-act-provides-interest-limit-relief-for-real-estate-businesses/
- NCUA Increases Funding for COVID-19 Emergency Response Grants (Doeren Mayhew): https://doeren.com/ncua-increases-funding-for-covid-19-emergency-response-grants/
- Your PPP Loan Was Approved - Now What? (Grassi): https://www.grassicpas.com/your-ppp-loan-was-approved-now-what
- CARES Act - Tax Provisions for Businesses and Individuals (HCVT): https://www.hcvt.com/insights-alerts-CARES-ACT-Individual-Business-Taxes.html
- Main Street Business Lending Program - Fed, Treasury Launch $600 Billion Relief Effort for Mid-sized Businesses (Lurie): https://www.luriellp.com/news/2020/main-street-business-lending-program-fed-treasury-launch-600-billion-relief-effort/
4/14/2020
- PPP Borrowers Eligible for Employer Tax Relief (Grassi): https://www.grassicpas.com/ppp-borrowers-eligible-for-employer-tax-relief
- CARES Act Provides Three New Tax Planning Opportunities for the Real Estate Industry (Lurie): https://www.luriellp.com/news/2020/cares-act-provides-three-new-tax-planning-opportunities-for-the-real-estate-industry/
- Businesses Receiving PPP Loans May Also Defer Employment Tax Payments (Citrin Cooperman): https://www.citrincooperman.com/infocus/businesses-receiving-ppp-loans-may-also-defer-employment-tax-payments
- 3 Key Takeaways from IRS Guidance on Employment Tax Deferrals (Doeren Mayhew): https://doeren.com/3-key-takeaways-from-irs-guidance-on-employment-tax-deferrals/
- SBA Issues Guidance on Independent Contractor Eligibility for PPP Loans (Grassi): https://www.grassicpas.com/sba-issues-guidance-on-independent-contractor-eligibility-for-ppp-loans
- How Does the PPP Loan Forgiveness Work? Our Proactive Guide for Borrowers (Lurie): https://www.luriellp.com/covid-19/2020/how-does-the-ppp-loan-forgiveness-work-our-proactive-guide-for-borrowers/
- Relief from not making employment tax deposits due to COVID-19 tax credits (Topel Forman): https://topelforman.com/relief-from-not-making-employment-tax-deposits-due-to-covid-19/
4/15/2020
- SBA Issues Second Interim Final Rule - Clarification of Partnership Filings, Individuals with Self-Employment Income and Affiliation Rules (Brown Smith Wallace): https://www.bswllc.com/resources-articles-sba-issues-second-interim-final-rule-clarification-of-partnership-filings-individuals-with-self-employment-income-and-affiliation-rules
- Accelerated and Advanced Payments Offered to Medicare Participants Fighting COVID-19 (Brown Smith Wallace): https://www.bswllc.com/resources-articles-accelerated-and-advanced-payments-offered-to-medicare-participants-fighting-covid-19
- IRS Accepting NOL Refund Claims by Fax (Grassi): https://www.grassicpas.com/irs-accepting-nol-refund-claims-by-fax
- IRS Encourages E-File as paper Returns are Put on Hold (Grassi): https://www.grassicpas.com/irs-encourages-e-file-as-paper-claims-are-put-on-hold
- New PPP Guidance Issued by SBA for Self-Employed Individuals, Form 1040, Schedule C (Lurie): https://www.luriellp.com/news/2020/new-ppp-guidance-issued-by-sba-for-self-employed-individuals-who-file-a-form-1040-schedule-c/
4/16/2020
- Digging Deeper Into the CARES Act Employee Retention Credit (Armanino): https://www.armaninollp.com/articles/digging-deeper-cares-act-employee-retention-credit/
- Your Legacy: Charitable Giving is Vital During the COVID-19 Crisis (Brown Smith Wallace): https://www.bswllc.com/resources-articles-your-legacy-charitable-giving-is-vital-during-the-covid-19-crisis
- Paycheck Protection Program (PPP) Initial Funding Depleted (CDH): https://www.cdhcpa.com/paycheck-protection-program-ppp-initial-funding-depleted/
- More Staffing Companies are Newly Eligible for SBA's Payroll Protection Program Loans (Citrin Cooperman): https://www.citrincooperman.com/infocus/more-staffing-companies-are-newly-eligible-for-sbas-payroll-protection-program-loans
- Main Street Lending Program Provies Alternative for COVID-19 Relief (Doeren Mayhew): https://doeren.com/main-street-lending-program-provides-alternative-for-covid-19-relief/
- Guide to PPP Loan Forgiveness (Grassi): https://www.grassicpas.com/guide-to-ppp-loan-forgiveness
- Paycheck Protection Program Update | SBA is Currently Unable to Accept New Applications (Lurie): https://www.luriellp.com/covid-19/2020/paycheck-protection-program-update-application-is-now-available/
4/17/2020
- Paycheck Protection Program Exhausts Funding (Doeren Mayhew): https://doeren.com/paycheck-protection-program-exhausts-funding/
- Paycheck Protection Program Liquidity Facility Operational (Doeren Mayhew): https://doeren.com/paycheck-protection-program-liquidity-facility-operational/
- CARES Act - Department of Health and Human Services Distributes Stimulus to Healthcare Providers (Elliott Davis): https://www.elliottdavis.com/cares-act-department-health-human-services-distributes-stimulus-healthcare-providers/
- My PPP Loan Was Approved - What Now? (Brown Smith Wallace): https://www.bswllc.com/resources-articles-my-ppp-loan-was-approved-what-now
- CARES Act Temporarily Restores NOL Carrybacks (GT Reilly): https://www.gtreilly.com/newsletters/article/cares-act-temporarily-restores-nol-carrybacks
- The Interest Expense Limitation Rules, IRC Section 163(j), Flipped Upside Down (Bonadio): https://www.bonadio.com/news-events/articles/the-interest-expense-limitation-rules-irc-section-163j-flipped-upside-down
4/21/2020
- You've Received Your PPP Loan Funds - Now What? (Armanino): https://www.armaninollp.com/articles/received-ppp-loan-funds-now-what/
- PPP Loan Forgiveness: Deciding Your Next Steps (Elliott Davis): https://www.elliottdavis.com/ppp-loan-forgiveness-deciding-next-steps/
- Missed out on PPP? What now? (Elliott Davis): https://www.elliottdavis.com/missed-ppp-now/
- Understanding Payroll Protection Program Loan Forgiveness (MSPC): https://mspc-cpa.com/understanding-payroll-protection-program-loan-forgiveness/
4/22/2020
- Department of Education Announces Additional Grant Funding to Support Continued Education at Colleges and Universities (Armanino): https://www.armaninollp.com/articles/department-of-education-additional-funding-to-support-continued-education/
- Guidance on PPP for Self-Employed and Partners (Doeren Mayhew): https://doeren.com/guidance-on-ppp-for-self-employed-and-partners/
4/23/2020
- PPP Process Reignites a Common Question - Employee Versus Independent Contractor? (Doeren Mayhew): https://doeren.com/ppp-process-reignites-a-common-question-employee-versus-independent-contractor/
- Business Brief: CARES Act - Utilizing the Coronavirus Relief Fund (Brown SMith Wallace): https://www.bswllc.com/resources-articles-brown-smith-wallace-business-briefs-utilizing-coronavirus-relief-fund
- IRS Issues Further Relief for Individuals Stranded by COVID-19 Travel Restrictions (Citrin Cooperman): https://www.citrincooperman.com/infocus/irs-issues-further-relief-for-individuals-stranded-by-covid-19-travel-restrictions
- SBA Takes Action to Ensure PPP Loans Go To Businesses in Need (Grassi): https://www.grassicpas.com/sba-takes-action-to-ensure-ppp-loans-go-to-businesses-in-need
4/24/2020
- Paycheck Protection Loans Available Through Coronavirus Stimulus Bill (Beene Garter): https://beenegarter.com/paycheck-protection-loans-coronavirus-stimulus-bill/
- ALERT: Congress Expands Small Business COVID-19 Relief (Brown Smith Wallace): https://www.bswllc.com/resources-articles-alert-congress-expands-small-business-covid-19-relief
- Paycheck Protection Program (PPP) Revived (CDH): https://www.cdhcpa.com/paycheck-protection-program-ppp-revived/
- Important Update: PPP Eligibility and NEW Safe Harbor Rules (Citrin Cooperman): https://www.citrincooperman.com/infocus/important-update-ppp-eligibility-and-new-safe-harbor-rules
- Congress expands small business COVID-19 relief (Elliott Davis): https://www.elliottdavis.com/congress-expands-small-business-covid-19-relief/
- PPP: Accounting for Loan Forgiveness (Elliott Davis): https://www.elliottdavis.com/ppp-accounting-loan-forgiveness/
- Congress expands small busienss COVID-19 relief (Frazer): http://info.frazerllp.com/congress-expands-small-business-covid-19-relief
- More Relief Funds Headed to Small Businesses and Healthcare Providers (Grassi): https://www.grassicpas.com/more-relief-funds-headed-to-small-businesses-and-healthcare-providers
4/26/2020
- SBA Opens Round 2 of PPP Applicatoins, New Law Adds Funding for Both PPP and EIDL Loans (Lurie): https://www.luriellp.com/news/2020/sba-opens-round-2-of-paycheck-protection-program-applications-new-law-adds-funding-for-ppp-and-eidl-loans/
4/27/2020
- Congress Expands Small Business COVID-19 Relief (Doeren Mayhew): https://doeren.com/congress-expands-small-business-covid-19-relief/
- Affordable Housing: CARES Act Update (Armanino): https://www.armaninollp.com/articles/affordable-housing-cares-act-update/
- Congress Expands Small Business COVID-19 Relief (Doeren Mayhew): https://doeren.com/congress-expands-small-business-covid-19-relief/
- The CARES Act and Retirement Plan Distributions (MSPC): https://mspc-cpa.com/the-cares-act-and-retirement-plan-distributions/
4/28/2020
- New FAQs Answered by the SBA Regarding the Paycheck Protection Program (Brown Smith Wallace): https://www.bswllc.com/resources-articles-new-faqs-answered-by-the-sba-regarding-the-paycheck-protection-program
  - Originally published 4/7, revised 4/28
- Infusion of new COVID-19 relief funding replenishes Paycheck Protection Program (GT Reilly): https://www.gtreilly.com/newsletters/article/infusion-of-new-covid-19-relief-funding-replenishes-paycheck-protection-pro
- COVID-19 Impact on Opportunity Zone Program Deadlines (HCVT): https://www.hcvt.com/insights-alerts-COVID-Impact-On-OpZone-Deadlines.html
4/29/2020
- Main Street Lending Program Has Loans for Companies Hurt by COVID-19 (Beene Garter): https://beenegarter.com/main-street-lending-program-loans-covid-19/
- CARES Act: Employer Payroll Tax Deferrals (CDH): https://www.cdhcpa.com/cares-act-employer-payroll-tax-deferrals/
- Paycheck Protection Program Interim Final Rules April 24, 2020, FAQ #31, and FAQ #37 (HCVT): https://www.hcvt.com/insights-alerts-139.html
- PPP Forgiveness Period (MSPC): https://mspc-cpa.com/ppp-forgiveness-period/
- Employee Retention Credit and the CARES Act (MSPC): https://mspc-cpa.com/employee-retention-credit-and-the-cares-act/
4/30/2020
- Update on Main Street Lending Program (Grassi): https://www.grassicpas.com/update-on-main-street-lending-program
- Documenting Your Need for PPP Relief (Grassi): https://www.grassicpas.com/documenting-your-need-for-ppp-relief

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U.S. Tax Extension

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Canada

Canada

4/1/2020
- COVID-19: Canada Emergency Wage Subsidy - Department of Finance Release (DMCL): https://www.dmcl.ca/covid-19-canada-emergency-wage-subsidy-department-of-finance-release/
- COVID-19: CRA FAQ - Deferral of GST/HST Tax Remittances (DMCL): https://www.dmcl.ca/covid-19-cra-faq-deferral-of-gst-hst-tax-remittances/
- COVID-19 Wage Subsidy Update (Mowbrey Gil): https://www.mowbreygil.com/covid-19-wage-subsidy-update/
4/2/2020
- COVID-19: Canada Emergency Wage Subsidy - Additional Department of Finance Commentary (DMCL): https://www.dmcl.ca/covid-19-cra-faq-deferral-of-gst-hst-tax-remittances/
- SBA Guidance on Paycheck Protection Program (PPP) (MSPC): https://mspc-cpa.com/sba-guidance-on-paycheck-protection-program-ppp/
- The Canada Emergency Wage Subsity (Segal): https://segalllp.com/the-canada-emergency-wage-subsidy/
4/3/2020
- COVID-19 and the Economic Impact on Individuals and Businesses (Mowbrey Gil): https://www.mowbreygil.com/covid-19-and-the-economic-impact-on-individuals-and-businesses/
4/6/2020
- COVID-19: 75% Emergency Wage Subsidy (Demers Beaulne): https://www.demersbeaulne.com/en/2020/04/06/covid-19-75-emergency-wage-subsidy/
4/8/2020
- COVID-19: CRA Benefits, Credit and Support Payments (DMCL): https://www.dmcl.ca/covid-19-cra-benefits-credits-and-support-payments/
- COVID-19: Changes to the Canada Emergency Wage Subsidy (DMCL): https://www.dmcl.ca/covid-19-changes-to-the-canada-emergency-wage-subsidy/
4/13/2020
- COVID-19: New 75% Wage Subsidy (DMCL): https://www.dmcl.ca/covid-19-new-75-wage-subsidy/
- Update on the Canada Emergency Wage Subsidy (Mowbrey Gil): https://www.mowbreygil.com/update-on-the-canada-emergency-wage-subsidy/
- The Canada Emergency Wage Subsidy - UPDATE (Segal): https://segalllp.com/the-canada-emergency-wage-subsidy-update/
4/17/2020
- Update: Canada Emergency Business Account (Segal): https://segalllp.com/segal-insider/
4/20/2020
- COVID-19: Economic Measures Update - For the Week Ending April 17, 2020 (DMCL): https://www.dmcl.ca/covid-19-economic-measures-update-for-the-week-ending-april-17-2020/
4/22/2020
- COVID-19: Support for Students and New Grads (DMCL): https://www.dmcl.ca/covid-19-support-for-students-and-new-grads/
4/24/2020
- COVID-19: Canada Emergency Commercial Rent Assistnace for Small Businesses (DMCL): https://www.dmcl.ca/covid-19-canada-emergency-commercial-rent-assistance-for-small-businesses/
- New Innovation Assistance Program (Segal): https://segalllp.com/new-innovation-assistance-program/
4/29/2020
- COVID-19: CMHC Information on the Canada Emergency Commercial Rent Assistance for Small Business (DMCL): https://www.dmcl.ca/covid-19-cmhc-information-on-the-canada-emergency-commercial-rent-assistance-for-small-businesses/

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Industry Insights

Industry Insights

4/1/2020
- Nonprofits: How Board Members Can Help During the COVID-19 Crisis (Armanino): https://www.armaninollp.com/articles/nonprofits-board-members-can-help-during-covid-19-crisis/
- Navigating COVID-19 for Government Contractors (Citrin Cooperman): https://www.citrincooperman.com/infocus/navigating-covid-19-for-government-contractors
- Financial Services Group First Quarter 2020 Update - COVID-19 Information Included (Elliott Davis): https://www.elliottdavis.com/financial-services-group-first-quarter-2020-update-covid-19-updates/
- The Impacts of COVID-19 and Business Considerations for the Food and Beverage Industry (Bonadio): https://www.bonadio.com/news-events/articles/the-impacts-of-covid-19-and-business-considerations-for-the-food-and-beverage-industry
- Tax-Exempt Human Service Sector - COVID-19 Update (Bonadio): https://www.bonadio.com/news-events/articles/tax-exempt-human-service-sector-covid-19-update
- COVID-19 and Federal Assistance for the Cannabis and Hemp Industry (Armanino): https://blog.armaninollp.com/financial-advisory/2020/04/01/covid-19-federal-assistance-for-cannabis-and-hemp/
4/2/2020
- Private Nonprofits Eligible for FEMA Assistance in Wake of COVID-19 Losses (Grassi): https://www.grassicpas.com/private-nonprofits-eligible-for-fema-assistance-in-wake-of-covid-19-losses
- The Impact of the CARES Act on the Real Estate Industry (Armanino): https://www.armaninollp.com/articles/impact-of-cares-act-real-estate-industry/
- Fannie Mae Updates Lender Letters (Doeren Mayhew): https://doeren.com/fannie-mae-updates-lender-letters/
4/7/2020
- Four Survival Strategies for Law Firms During COVID-19 (Armanino): https://www.armaninollp.com/articles/faq-cares-act-relief-employer-payroll-taxes/
- Construction COVID-19 Alert: Information Overload (Citrin Cooperman): https://www.citrincooperman.com/infocus/construction-covid-19-alert-information-overload
4/8/2020
- COVID-19: Impact to Nonprofit Accounting (Armanino): https://www.armaninollp.com/articles/covid-19-impact-nonprofit-accounting/
4/13/2020
- WEBINAR: COVID-19 and Financial Services, Quarterly Financial Reporting (Elliott Davis): https://www.elliottdavis.com/webinar-covid-19-financial-services-quarterly-financial-reporting/
- Not-For-Profit Alert: IT and Cybersecurity Risk Awareness (Citrin Cooperman): https://www.citrincooperman.com/infocus/not-for-profit-alert-it-and-cybersecurity-risk-awareness
4/14/2020
- Not-For-Profit Alert: IT and Cybersecurity Risk Awareness (Citrin Cooperman): https://www.citrincooperman.com/infocus/not-for-profit-alert-it-and-cybersecurity-risk-awareness
- COVID-19 Impact on the Hospitality Industry (Citrin Cooperman): https://www.citrincooperman.com/infocus/not-for-profit-alert-it-and-cybersecurity-risk-awareness
- CFPB Extends Temporary Remittance Transfer Exception (Doeren Mayhew): https://doeren.com/cfpb-extends-temporary-remittance-transfer-exception/
- FinCEN Issued Two PPP FAQs (Doeren Mayhew): https://doeren.com/fincen-issued-two-ppp-faqs/
- CFPB Issues Interpretive Rule on the Regulation E Compulsory Use Prohibition (Doeren Mayhew): https://doeren.com/cfpb-issues-interpretative-rule-on-the-regulation-e-compulsory-use-prohibition/
- CARES Act Provides Three New Tax Planning Opportunities for the Real Estate Industry (Lurie): https://www.luriellp.com/news/2020/cares-act-provides-three-new-tax-planning-opportunities-for-the-real-estate-industry/
4/15/2020
- Nonprofit Art Organizations: Grants available from the National Endowment for the Arts (Armanino): https://www.armaninollp.com/articles/nonprofit-grants-from-national-endowment-for-arts/
- Top Concerns for Insurance Carriers During the COVID-19 Pandemic (Brown Smith Wallace): https://www.bswllc.com/resources-articles-top-concerns-for-insurance-carriers-during-the-covid19-pandemic
- Agencies Issue Appraisal Joint Statement and Interim Final Rule (Doeren Mayhew): https://doeren.com/agencies-issue-appraisal-joint-statement-and-interim-final-rule/
- Cannabis and Hemp Companies Eligible for SBA Loans and Tax Benefits (Armanino): https://www.armaninollp.com/articles/cannabis-hemp-companies-sba-loans-tax-benefits/
4/17/2020
- NCUA Issues Three Rules in Response to the COVID-19 Pandemic (Doeren Mayhew): https://doeren.com/ncua-issues-three-rules-in-response-to-the-covid-19-pandemic/
4/20/2020
- ACH Issues with Economic Impact Payments (Doeren Mayhew): https://doeren.com/ach-issues-with-economic-impact-payments/
- Fed Issues Interim Rule Exempting PPP Loans from Regulation O (Doeren Mayhew): https://doeren.com/fed-issues-interim-rule-exempting-ppp-loans-from-regulation-o/
4/21/2020
- 3 Ways for Non-Profits to Obtain Financial Relief During the COVID-19 Pandemic (Doeren Mayhew): https://doeren.com/3-ways-for-non-profits-to-obtain-financial-relief-during-the-covid-19-pandemic/
- OFAC Acknowledges Possible Compliance Delays Due to the Pandemic (Doeren Mayhew): https://doeren.com/ofac-acknowledges-possible-compliance-delays-due-to-the-pandemic/
- New COVID-19 law makes favorable changes to "qualified improvement property" (Topel Forman): https://topelforman.com/new-covid-19-law-makes-favorable-changes-to-qualified-improvement-property/
- CARES Act Provides Substantial Tax Deductions by Expanding Bonus Depreciation to "Qualified Improvement Property" (Brown Smith Wallace): https://www.bswllc.com/resources-articles-cares-act-provides-substantial-tax-deductions-by-expanding-bonus-depreciation-to-qualified-improvement-property
- Reporting Requirements for Recipients of HHS Relief Funds (Grassi): https://www.grassicpas.com/reporting-requirements-for-recipients-of-hhs-relief-funds
4/22/2020
- COVID-19 Checkup for Healthcare Providers (Armanino): https://www.armaninollp.com/articles/covid-19-checkup-healthcare-providers/
- How the Affordable Housing Industry Can Manage the Business Disruption of COVID-19 (Armanino): https://www.armaninollp.com/articles/how-affordable-housing-manage-business-disruption-covid-19/
4/23/2020
- Emergency Cannabis Small Business Health and Safety Act Introduced in House (Armanino): https://www.armaninollp.com/articles/emergency-cannabis-small-business-health-safety-act/
- Insurance Carriers Respond to COVID-19 Crisis (Doeren Mayhew): https://doeren.com/insurance-carriers-respond-to-covid-19-crisis/
- Tax-Exempt Entity Deadline Relief (Bonadio): https://www.bonadio.com/news-events/articles/tax-exempt-entity-deadline-relief
4/24/2020
- Identifying Potential Problem Loans (Elliott Davis): https://www.elliottdavis.com/identifying-potential-problem-loans/
4/27/2020
- Managing Your Trust & Estate Strategies During the COVID-19 Crisis (Grassi): https://www.grassicpas.com/managing-your-trust-estate-strategies-during-the-covid-19-crisis

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Business Insights

Business Insights

4/1/2020
- A Useful Guide to Productivity and Staying Connected While Remote (Armanino): https://www.armaninollp.com/articles/guide-productivity-staying-connected-while-remote/
- Cash Flow Management in Times of Uncertainty (Brown Smith Wallace): https://www.bswllc.com/resources-articles-cash-flow-management-through-uncertainty
4/2/2020
- How to Hire and Terminate Employees During COVID-19 (Armanino): https://www.armaninollp.com/articles/hire-terminate-employees-during-covid-19/
- Managing Your SOX Environment During Disruption (Armanino): https://www.armaninollp.com/articles/managing-sox-environment-during-disruption/
- Business Continuity and Registered Brokers and Dealers in 2020 (Citrin Cooperman): https://www.citrincooperman.com/infocus/business-continuity-and-registered-brokers-and-dealers-in-2020
- CARES Act Recovery Rebates Open Doors for Sammers and Hackers (Citrin Cooperman): https://www.citrincooperman.com/infocus/cares-act-recovery-rebates-open-doors-for-scammers-and-hackers
- Using Your Financial Statements During an Economic Crisis (Topel Forman): https://topelforman.com/using-financial-statements-during-economic-crisis/
- Auditing in the Time of COVID-19 (Bonadio): https://www.bonadio.com/news-events/articles/auditing-in-the-time-of-covid-19
- How Cyber Criminals are Taking Advantage of COVID-19 (Bonadio): https://www.bonadio.com/news-events/articles/how-cyber-criminals-are-taking-advantage-of-covid-19
- COVID-19: Putting Things in Perspective for One Cybersecurity Professional (Bonadio): https://www.bonadio.com/news-events/articles/covid-19-putting-things-in-perspective-for-one-cybersecurity-professional
4/3/2020
- Resources for Communities: COVID-19 Financial FAQs for Low-Income Individuals and Families (Armanino): https://www.armaninollp.com/articles/covid-19-financial-faqs-low-income-individuals-families/
- Resources for Communities: COVID-19 Financial FAQs for the Elderly (Armanino): https://www.armaninollp.com/articles/covid-19-financial-faqs-for-elderly/
- COVID-19 International Tax Considerations (Citrin Cooperman): https://www.citrincooperman.com/infocus/covid-19-international-tax-considerations
4/5/2020
- Beware of Scams Offering COVID-19 Relief (Grassi): https://www.grassicpas.com/beware-of-scams-offering-covid-19-relief
4/6/2020
- Fake COVID-19 Treatments and Other New Fraud Schemes (Brown Smith Wallace): https://www.bswllc.com/resources-articles-fake-covid-19-treatments-and-other-new-fraud-schemes
- How Lessons from Last Recession Can Help Organizations Today (Brown Smith Wallace): https://www.bswllc.com/resources-articles-how-lessons-from-last-recession-can-help-organizations-today
- COVID-19 Pandemic results in ACH Updates (Doeren Mayhew): https://doeren.com/covid-19-pandemic-results-in-ach-updates/
- FinCEN Issues BSA Pandemic Notice (Doeren Mayhew): https://doeren.com/fincen-issues-bsa-pandemic-notice/
- Federal Housing Agency Releases Guidance Amid COVID-19 Pandemic (Doeren Mayhew): https://doeren.com/federal-housing-agency-releases-guidance-amid-covid-19-pandemic/
4/7/2020
- Managing Cash Flow During a Period of Crisis (Brown Smith Wallace): https://www.bswllc.com/resources-articles-managing-cash-flow-during-a-period-of-crisis
- Fake COVID-19 Treatments and Other New Fraud Schemes (Topel Forman): https://topelforman.com/fake-covid-19-treatments-and-other-new-fraud-schemes/
4/8/2020
- FCC COVID-19 Telehealth Program Funding - Downloadable Resource (Elliott Davis): https://www.elliottdavis.com/fcc-covid-19-telehealth-program-funding-downloadable-resource/
4/9/2020
- COVID-19 Global Mobility Tax Resource Center (GTN): https://www.gtn.com/blog/covid-19-global-mobility-tax-resource-center
- COVID-19 FASB Deliberations (Bonadio): https://www.bonadio.com/news-events/articles/covid-19-fasb-deliberations
4/10/2020
- Review your estate plan in the midst of a major life shock (Topel Forman): https://topelforman.com/review-your-estate-plan-in-the-midst-of-a-major-life-shock/
- Fannie Mae Issues Servicing Update Due to Impact of COVID-19 (Doeren Mayhew): https://doeren.com/fannie-mae-issues-servicing-update-due-to-impact-of-covid-19/
4/13/2020
- Risks of Fraud Resulting from the COVID-19 Crisis (Citrin Cooperman): https://www.citrincooperman.com/infocus/risks-of-fraud-resulting-from-the-covid-19-crisis
- Using a 13-Week Cash Flow Forecast in Today's COVID-19 Environment (Doeren Mayhew): https://doeren.com/using-a-13-week-cash-flow-forecast-in-todays-covid-19-environment/
- Using Blockchain and DLT to Fight the Spread of COVID-19 (Armanino): https://www.armaninollp.com/articles/blockchain-dlt-fight-spread-of-covid-19/
- Economic Impact Payment Scams - What to Look Out For (Doeren Mayhew): https://doeren.com/irs-releases-guidance-on-claiming-nols-under-the-cares-act/
- Impact of Loan Forgiveness on Your S Corporation Stock Basis (Grassi): https://www.grassicpas.com/impact-of-loan-forgiveness-on-your-s-corporation-stock-basis
4/14/2020
- How Telehealth Changes Can Benefit Providers and Keep Patients Safe During the COVID-19 Pandemic (Brown Smith Wallace): https://www.bswllc.com/resources-articles-how-telehealth-changes-can-benefit-providers-and-keep-patients-safe-during-the-covid-19-pandemic
- COVID-19 Economy Spurs Estate and Gift Tax Planning Opportunities (Doeren Mayhew): https://doeren.com/covid-19-economy-spurs-estate-and-gift-tax-planning-opportunities/
- 3 Key Takeaways from IRS Guidance on Employment Tax Deferrals (Doeren Mayhew): https://doeren.com/3-key-takeaways-from-irs-guidance-on-employment-tax-deferrals/
- COVID-19 - Business Interruption Insurance Coverage Update (Citrin Cooperman): https://www.citrincooperman.com/infocus/proposed-federal-legislation-to-cover-500-billion-in-pandemic-losses-and-other-state-and-litigation-updates
- NCUA Shares Cybersecurity Considerations for Working Remote (Doeren Mayhew); https://doeren.com/ncua-shares-cybersecurity-considerations-for-working-remote/
- What are the key distinctions between layoffs and furloughs? (Topel Forman): https://topelforman.com/what-are-the-key-distinctions-between-layoffs-and-furloughs/
4/20/2020
- Everyone Loses When Workers are Paid "Under the Table" (Brown Smith Wallace): https://www.bswllc.com/resources-articles-everyone-loses-when-workers-are-paid-under-the-table
- 165(i) - Accelerating Losses due to Federal Disaster (Lurie): https://www.luriellp.com/covid-19/2020/165i-accelerating-losses-due-to-federal-disaster/
- Adjusting your financial statements for COVID-19 tax relief measures (Topel Forman): https://topelforman.com/adjusting-your-financial-statements-for-covid-19-tax-relief-measures/
4/21/2020
- Cybersecurity Tips for Securely Working from Home (Moore Stephens Tiller): http://www.mstiller.com/cybersecurity-tips-for-securely-working-from-home/
4/23/2020
- The rules have changed regarding your IRAs, RMDs and estate plan (Topel Forman): https://topelforman.com/the-rules-have-changed-regarding-your-iras-rmds-and-estate-plan/
- COVID-19 Mobility Tax Checklist - Tips and Considerations for your Mobility Program (GTN): https://www.gtn.com/blog/covid-19-mobility-tax-checklist-tips-and-considerations-for-your-mobility-program
- Multi-Employer Health and Welfare Plans and Apprentice Training Programs (Bonadio): https://www.bonadio.com/news-events/articles/multi-employer-health-and-welfare-plans-and-apprentice-training-programs
- Estate and Gift Planning Strategies Amid COVID-19 (Bonadio): https://www.bonadio.com/news-events/articles/estate-and-gift-planning-strategies-amid-covid-19
4/24/2020
- COVID-19 Back to Work Checklist (Armanino): https://www.armaninollp.com/articles/covid-19-back-to-work-checklist/
4/27/2020
- What's the Next Step When You Run Out of Options? (Armanino): https://www.armaninollp.com/articles/next-step-when-you-run-out-of-options/
- Calculating Loss or Damages for a Potential COVID-19 Business Interruption Claim (Brown Smith Wallace): https://www.bswllc.com/resources-articles-calculating-loss-or-damages-for-a-potential-covid19-business-interruption-claim
- Treasury, IRS Release Cross-Border Tax Guidance for Travel Disruptions Due to COVID-10 (Doeren Mayhew): https://doeren.com/treasury-irs-release-cross-border-tax-guidance-for-travel-disruptions-due-to-covid-19/
- Understanding Qualified Improvement Property After the CARES Act (Beene Garter): https://beenegarter.com/understanding-qualified-improvement-property-after-the-cares-act/
4/28/2020
- Business Resilience: Response Management Resource (Elliott Davis): https://www.elliottdavis.com/business-resilience-response-management/
- Going, going, gone: Going concern assessments in the midst of COVID-19 (Topel Forman): https://topelforman.com/going-going-gone-going-concern-assessments-in-the-midst-of-covid-19/
- Adjust your expectations of business interruption coverage (Topel Forman): https://topelforman.com/adjust-your-expectations-of-business-interruption-coverage/
4/30/2020
- Mobility Program Case Studies on COVID-19 Issues (GTN): https://www.gtn.com/blog/mobility-program-case-studies-on-covid-19-issues

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Regional Updates

Regional Updates

4/1/2020
- The Impact of COVID-19 on NYS Colleges and Universities Year-End Audits (Bonadio): https://www.bonadio.com/news-events/articles/the-impact-of-covid-19-on-nys-colleges-and-universities-year-end-audits
4/2/2020
- State Tax Changes Summary (Lurie): https://www.luriellp.com/covid-19/2020/state-tax-changes-summary/
4/3/2020
- New Jersey COVID-19 Grant and Loan Programs (MSPC): https://mspc-cpa.com/new-jersey-covid-19-grant-and-loan-programs/
4/6/2020
- California Sales and Use Tax Relief for Small Businesses Due to COVID-19 (HCVT): https://www.hcvt.com/insights-alerts-Sales-Use-Tax-COVID-19-Relief.html
- California Property Taxes (HCVT): https://www.hcvt.com/insights-alerts-California-Property-Tax-COVID-19-Relief.html
- Foundations Activate Emergency Funds for COVID-19 Relief (Grassi): https://www.grassicpas.com/foundations-activate-emergency-funds-for-covid-19-relief
4/7/2020
- California Expands Access to Child Care for Essential Workers During COVID-19 (Armanino): https://www.armaninollp.com/articles/california-child-care-for-essential-workers-during-covid-19/
- NJ Relief for Businesses and Individuals During the COVID-19 Crisis (Grassi): https://www.grassicpas.com/nj-relief-for-businesses-and-individuals-during-covid-19-crisis
4/8/2020
- New Jersey to Ban Non-Essential Construction in Response to COVID-19 (Grassi): https://www.grassicpas.com/new-jersey-to-ban-non-essential-construction-in-response-to-covid-19
4/9/2020 4/10/2020
- Minnesota Sales and Use Tax Payment Extensions (Lurie): https://www.luriellp.com/covid-19/2020/covid-19-update-mn-sales-tax-extension/
- State Tax Changes Summary (Lurie): https://www.luriellp.com/covid-19/2020/state-tax-changes-summary/
- City of Los Angeles Passes Supplemental COVID-19 Paid Sick Leave Ordinance (Armanino): https://www.armaninollp.com/articles/los-angeles-supplemental-covid-19-paid-sick-leave/
4/13/2020
- Beyond PPP and EIDL: Other COVID-19 Loans for California and LA Businesses (Armanino): https://www.armaninollp.com/articles/beyond-ppp-eidl-covid-19-loans-california-businesses/
- MN Department of Revenue Grants 60-Day MinnesotaCare Payment Grace Period (Lurie): https://www.luriellp.com/covid-19/2020/mn-department-of-revenue-grants-60-day-minnesotacare-payment-grace-period/
4/14/2020
- Missouri & Illinois Businesses and Nonprofits Now Eligible for SBA Disaster Loans (Brown Smith Wallace): https://www.bswllc.com/resources-articles-missouri-illinois-businesses-and-nonprofits-now-eligible-for-SBA-disaster-loans
- NYS Charities Receive State and Federal Filing Relief (Grassi): https://www.grassicpas.com/nys-charities-receive-state-and-federal-filing-relief
4/15/2020
- Suffolk County Offers Sales Tax Exemption for Manufacturing Personal Protective Equipment (Grassi): https://www.grassicpas.com/suffolk-county-offers-sales-tax-exemption-for-manufacturing-personal-protective-equipment-ppe
4/27/2020
- California Initiatives to Help the Cannabis Industry (Armanino): https://www.armaninollp.com/articles/california-initiatives-help-cannabis-industry/
4/28/2020
- California Takes Actions to Support Affordable Housing (Armanino): https://www.armaninollp.com/articles/california-takes-actions-support-affordable-housing/
4/29/2020
- State Tax Changes Summary (Lurie): https://www.luriellp.com/covid-19/2020/state-tax-changes-summary/

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