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

20 March 2020

Updated March 31, 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.

Check out the repository below for some top notch insights!

Resource Centers
- Armanino: https://www.armaninollp.com/articles/covid-19-resource-center/
- Beene Garter: https://beenegarter.com/coronavirus-updates-business/
- Brown Smith Wallace: https://www.bswllc.com/resources-covid19
- Citrin Cooperman: https://www.citrincooperman.com/Recession-Readiness-Toolbox
- Demers Beaulne: https://www.demersbeaulne.com/en/covid-19/
- DGC: https://www.dgccpa.com/p/dgc-coronavirus-resources
- Doeren Mayhew: https://doeren.com/coronavirus-resource-center/
- Elliott Davis: https://www.elliottdavis.com/covid19/
- Grassi: https://www.grassicpas.com/coronavirus
- GT Reilly: https://www.gtreilly.com/newsletters/category/covid-19
- HCVT: https://www.hcvt.com/insights-resources-COVID-19-Resources.html
- Lurie: https://www.luriellp.com/covid-19-information-resources/
- MS Tiller: http://www.mstiller.com/news/
- The Bonadio Group: https://www.bonadio.com/news-events/articles/the-bonadio-groups-response-to-covid-19
- Topel Forman: https://topelforman.com/covid19-updates/
Business Continuity
- 3/26/2020
  - Automating Payment Processing During a Crisis (Armanino): https://www.armaninollp.com/articles/automating-payment-processing-during-crisis/
- 3/25/2020
  - How Construction Companies Can Manage the Business Disruption of COVID-19 (Armanino): https://www.armaninollp.com/articles/construction-companies-business-disruption-covid-19/
  - COVID-19 Webinar: Business Continuity in Uncertain Times (Elliott Davis): https://www.elliottdavis.com/covid-19-webinar-business-continuity-uncertain-times/
  - Non-Profit Boards Should Consider Risk Assessing Their Organizatoins Now (Bonadio): https://www.bonadio.com/news-events/articles/non-profit-boards-should-consider-risk-assessing-their-organizations-now
- 3/23/2020
  - Crisis Planning Checklist for Private Education Facilities (Armanino): https://www.armaninollp.com/articles/checklists/crisis-planning-checklist-private-education/
- 3/20/2020
  - Webinar on 3/27 - COVID-19 - Business Interruption: Mitigating Risk, Managing Liquidity, and Unlocking Economic Relief (DGC): https://www.dgccpa.com/about/news-events/webinar-on-3-27-covid-19-business-interruption-mitigating-risk-managing-liquidity-and-unlocking-economic-relief-1118
  - Reconsider Transfer Pricing in Response to COVID-19's Impact (Armanino): https://www.armaninollp.com/articles/reconsider-transfer-pricing-response-covid-19/
  - Transitioning to a Work-from-Home Workforce (Grassi): https://www.grassicpas.com/transitioning-to-a-work-from-home-workforce
- 3/19/2020
  - Guidance for Michigan Employers Contemplating Layoffs During Coronavirus Outbreak (Doeren Mayhew): https://doeren.com/guidance-for-michigan-employers-contemplating-layoffs-during-coronavirus-outbreak/
  - Maximize Incident Response Effectiveness: Internal and external communications (Elliott Davis): https://www.elliottdavis.com/maximize-incident-response-effectiveness-internal-external-communications/
  - Maximize Incident Response Effectiveness: Guidance for mid-market companies (Elliott Davis): https://www.elliottdavis.com/maximize-incident-response-effectiveness-guidance-mid-market-companies/
  - Maximize Incident Response Effectiveness: Financial Readiness (Elliott Davis): https://www.elliottdavis.com/maximize-incident-response-effectiveness-financial-readiness/
- 3/17/2020
  - Coronavirus Disruption: Will Losses be Covered by Insurance Policies? (Grassi): https://www.grassicpas.com/coronavirus-disruption-will-losses-be-covered-by-insurance-policies
  - The Bonadio Group’s Response to COVID-19 (Bonadio): https://www.bonadio.com/news-events/articles/the-bonadio-groups-response-to-covid-19
- 3/16/2020
  - Furlough FAQ – What Employers Need to Consider (Armanino): https://www.armaninollp.com/articles/furlough-faq-what-employers-need-to-consider/
  - Practical Steps for Nonprofit Finance Teams (Armanino): https://www.armaninollp.com/articles/practical-steps-nonprofit-finance-teams/
- 3/13/2020
  - COVID-19: Enabling a Remote Workforce in Uncertain Times (Elliott Davis): https://www.elliottdavis.com/covid-19-enabling-a-remote-workforce-in-uncertain-times/
- 3/10/2020
  - Pandemic Planning and Business Continuity Plans (Doeren Mayhew): https://doeren.com/pandemic-planning-and-business-continuity-plans/
- 3/9/2020
  - Crisis Planning Checklist (Armanino): https://www.armaninollp.com/articles/checklists/crisis-planning-checklist/
- 3/6/2020
  - COVID-19 and Global Mobility Tax Issues (GTN): https://www.gtn.com/blog/covid-19-and-global-mobility-tax-issues
- 2/26/2020
  - Coronavirus Highlights Need for Businesses to Plan for Health Risks (Grassi): https://www.grassicpas.com/coronavirus-highlights-need-for-businesses-to-plan-for-health-risks
US Tax Relief:
- 3/31/2020
  - CARES Act: Key Funding Provisions for Small and Midsized Businesses (Armanino): https://www.armaninollp.com/articles/cares-act-funding-provisions-small-midsized-businesses/
  - How to Determine if you Have More, or Less, Than 500 Employees per CARES and FFCRA (Armanino): https://www.armaninollp.com/articles/cares-act-ffcra-determine-employer-qualification/
  - Will I Get a CARES Act Economic Impact Payment? (Doeren Mayhew): https://doeren.com/will-i-get-a-cares-act-economic-impact-payment/
  - CARES Act: What are the Financial Benefits for Nonprofits? (Elliott Davis): https://www.elliottdavis.com/cares-act-financial-benefits-nonprofits/
  - Relief for Employees Benefits Plan Participants in COVID-19 Stimulus Act (Grassi): https://www.grassicpas.com/relief-for-employee-benefits-plan-participants-in-covid-19-stimulus-act
  - CARES Act Signed Into Law | Outline of Provisions for Businesses and Individuals (Lurie): https://www.luriellp.com/news/2020/cares-act-signed-into-law-outline-of-provisions-for-businesses-and-individuals/
  - Paycheck Protection Program Update | Sample Application is Now Available (Lurie): https://www.luriellp.com/covid-19/2020/paycheck-protection-program-update-sample-application-is-now-available/
  - What the CARES Act Means for Your Qualified Retirement Plans (Lurie): https://www.luriellp.com/news/2020/what-the-cares-act-means-for-your-qualified-retirement-plans/
  - CARE Act Provides COVID-29 pandemic relief to businesses (Topel Forman): https://topelforman.com/cares-act-provides-covid-19-pandemic-relief-to-businesses/
- 3/30/2020
  - Individual Tax Provision Changes Under the CARES Act (Bonadio): https://www.bonadio.com/news-events/articles/individual-tax-provision-changes-under-the-cares-act
  - Payroll Tax Adjustments Under the CARES Act (Bonadio): https://www.bonadio.com/news-events/articles/payroll-tax-adjustments-under-the-cares-act
  - Paycheck Protection Loans Available Through Coronavirus Stimulus Bill (Beene Garter): https://beenegarter.com/paycheck-protection-loans-coronavirus-stimulus-bill/
  - CARES Act Provides COVID-19 Pandemic Relief to Businesses (Brown Smith Wallace): https://www.bswllc.com/resources-articles-cares-act-provides-covid-19-pandemic-relief-to-businesses
  - CARES Act Implacts Regulatory Compliance for FInancial Institutions (Doeren Mayhew): https://doeren.com/cares-act-impacts-regulatory-compliance-for-financial-institutions/
  - Regulators Grant Limited Emergency Relief for Investment Advisers and Other Participants in U.S. Financial Markets (Grassi): https://www.grassicpas.com/regulators-grant-limited-emergency-relief-for-investment-advisers-and-other-participants-in-us-financial-markets
  - Valuable Employer Deduction for Employee Disaster Relief Payments (Grassi): https://www.grassicpas.com/valuable-employer-deduction-for-employee-disaster-relief-payments
  - Payroll Tax Adjustments Under the CARES Act (Bonadio): https://www.bonadio.com/news-events/articles/payroll-tax-adjustments-under-the-cares-act
- 3/29/2020
  - Small Business Interruption Loans (Paycheck Protection Program) 7(a) Loan Checklist (Armanino): https://www.armaninollp.com/articles/small-business-interruption-loans-checklist/
  - What is the Paycheck Protection Program? A Brief Overview. (Lurie): https://www.luriellp.com/covid-19/2020/what-is-the-paycheck-protection-program-a-brief-overview/
  - 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/
  - Coronavirus Emergency Loans | Small Business Guide and Checklist (Lurie): https://www.luriellp.com/covid-19/2020/coronavirus-emergency-loans-small-business-guide-and-checklist/
- 3/28/2020
  - Paycheck Protection Loans Available Through Coronavirus Stimulus Bill (Beene Garter): https://beenegarter.com/paycheck-protection-loans-coronavirus-stimulus-bill/
  - CARES Act Passes to Support Economy During COVID-19 Pandemic (Doeren Mayhew): https://doeren.com/cares-act-passes-to-support-economy-during-covid-19-pandemic/
  - Business Loan Forgiveness Included in CARES Act (Grassi): https://www.grassicpas.com/business-loan-forgiveness-included-in-cares-act
  - Changes in Business Tax Provision Under the CARE Act (Bonadio): https://www.bonadio.com/news-events/articles/changes-in-business-tax-provision-under-the-care-act
- 3/27/2020
  - Proposed CARES Act to Provide Relief to Individuals and Businesses (Doeren Mayhew): https://doeren.com/proposed-cares-act-to-provide-relief-to-individuals-and-businesses/
  - Coronavirus Aid, Relief and Economic Security "CARES" Act: Small Business Lending (Brown Smith Wallace): https://www.bswllc.com/resources-articles-coronavirus-aid-relief-and-economic-security-cares-act-small-business-lending
  - CARES Act Paycheck Protection Loans (Citrin Cooperman): https://www.citrincooperman.com/infocus/cares-act-paycheck-protection-loans
  - Summary of Business Provisions of CARES Act (Citrin Cooperman): https://www.citrincooperman.com/infocus/summary-of-business-provisions-of-cares-act
  - Summary of Individual Provisions of CARES Act (Citrin Cooperman): https://www.citrincooperman.com/infocus/summary-of-individual-provisions-of-cares-act
  - BREAKING NEWS - CARE Act will provide billions of dollars of relief to individuals, businesses, state and local governments, and the health care system (Frazer): http://info.frazerllp.com/breaking-news-cares-act-will-provide-billions-of-dollars-of-relief-to-individuals-businesses-state-and-local-governments-and-the-health-care-system
  - President Trump Signs Historic Coronavirus Economic Relief Bill (Grassi): https://www.grassicpas.com/president-trump-signs-historic-coronavirus-economic-relief-bill
  - CARES Act Signed Into Law | Outline Provisions for Businesses and Individuals (Lurie): https://www.luriellp.com/news/2020/cares-act-signed-into-law-outline-of-provisions-for-businesses-and-individuals/
- 3/26/2020
  - 5 Things Small Businesses Should Know About COVID-19 Disaster Loan Relief (Doeren Mayhew): https://doeren.com/oakland-county-requires-employee-covid-19-screenings/
  - The CARES Act: What Nonprofits Need to Know About Small Business Interruption Loans (Armanino): https://www.armaninollp.com/articles/cares-act-nonprofits-small-business-interruption-loans/
  - CARES Act Will Provide Billions of Dollars of Relief From COVID-19 Impact (Brown Smith Wallace): https://www.bswllc.com/resources-articles-cares-act-will-provide-billions-of-dollars-of-relief-from-covid-19-impact
  - Coronavirus Stimulus Bill Moves One Step Closer to Enactment (Grassi): https://www.grassicpas.com/coronavirus-stimulus-bill-moves-one-step-closer-to-enactment
  - SBA offering loans to small businesses hit hard by COVID-19 (Topel Forman): https://topelforman.com/sba-offering-loans-small-business-hit-by-covid-19/
- 3/25/2020
  - SBA Resources (Lurie): https://www.luriellp.com/covid-19/2020/sba-resources/
- 3/24/2020
  - SBA Streamlines Criteria for Economic Disaster Loans (Armanino): https://www.armaninollp.com/articles/sba-streamlines-criteria-economic-disaster-loans/
  - Treasury, IRS and Labor Departments Issue Release on Paid Leave and Employer Tax Credit (Citrin Cooperman): https://www.citrincooperman.com/infocus/the-treasury-irs-and-labor-departments-issue-paid-leave-and-employer-tax-credit-release
  - SBA Streamlines Criteria for Economic Disaster Loans (Armanino): https://www.armaninollp.com/articles/sba-streamlines-criteria-economic-disaster-loans/
- 3/23/2020
  - Coronavirus Aid, Relief and Economic Security (CARES) Act Proposes Significant Relief for Businesses and Individuals (Grassi): https://www.grassicpas.com/coronavirus-aid-relief-and-economic-security-cares-act-proposes-significant-relief-for-businesses-and-individuals
  - Small Businesses Eligible for SBA Loans due to COVID-19 (Grassi): https://www.grassicpas.com/small-businesses-eligible-for-sba-loans-due-to-covid-19
  - Tax Relief for Sales Tax Vendors Affected by COVID-19 (Citrin Cooperman): https://www.citrincooperman.com/infocus/tax-relief-for-sales-tax-vendors-affected-by-covid-19
  - Community Reinvestment Act Offers Favorable COVID-19 Treatment (Doeren Mayhew): https://doeren.com/community-reinvestment-act-offers-favorable-covid-19-treatment/
  - Understanding the Senate Bill Before Sending Your Employees to Unemployment (Bonadio): https://www.bonadio.com/news-events/articles/understanding-the-senate-bill-before-sending-your-employees-to-unemployment
  - COVID-19 Emergency Relief Program for Small Businesses (Bonadio): https://www.bonadio.com/news-events/articles/covid-19-emergency-relief-program-for-small-businesses
- 3/20/2020
  - SBA Resources (Lurie): https://www.luriellp.com/covid-19/2020/sba-resources/
  - Coronavirus Relief Package Signed Into Law (Elliott Davis): https://www.elliottdavis.com/coronavirus-relief-package-signed-law/
- 3/19/2020
  - Employer Tax Credits Available in Coronavirus Response Bill (Grassi): https://www.grassicpas.com/employer-tax-credits-available-in-coronavirus-response-bill
- 3/18/2020
  - Coronavirus Tax Relief (CDH): https://www.cdhcpa.com/covid19-tax-deadline-update-20200318/
- 3/17/2020
  - COVID-19 Relief Legislation Signed into Law (Brown Smith Wallace): https://www.bswllc.com/resources-articles-house-passes-bill-to-provide-coronavirus-relief-senate-expected-to-act-this-week
  - Proposed Coronavirus Relief to Hit Senate Floor This Week (Doeren Mayhew): https://doeren.com/proposed-coronavirus-relief-to-hit-senate-floor-this-week/
- 3/16/2020
  - House Passes Bill to Provide Coronavirus Relief; Senate Expected to Act This Week (Armanino): https://www.armaninollp.com/articles/house-passes-bill-coronavirus-relief/
  - House passes bill to provide coronavirus relief; Senate expected to act this week (Elliott Davis): https://www.elliottdavis.com/house-passes-bill-provide-coronavirus-relief-senate-expected-act-week/
  - House passes bill to provide coronavirus relief; Senate expected to act this week (Topel Forman): https://topelforman.com/house-passes-bill-coronavirus-relief/
US Tax Extension:
- 3/30/2020
  - IRS Postpones Filing and Payment Deadlines for GIft and Generation Skipping Transfer Tax (GST) Returns from April 15, 2020 to July 15, 2020 (HCVT): https://www.hcvt.com/insights-alerts-Gift-Tax-Filing-Payment-Postponed-.html
- 3/25/2020
  - Key Points from the IRS on FIling and Payment Deadline Extensions (Bonadio): https://www.bonadio.com/news-events/articles/key-points-from-the-irs-on-filing-and-payment-deadline-extensions
- 3/24/2020
  - IRS Issues Guidance on Tax Deadline and Payment Extensions (Doeren Mayhew): https://doeren.com/irs-issues-guidance-on-tax-deadline-and-payment-extensions/
- 3/23/2020
  - New Guidance on Income Tax Payment and Filing Extensions (Lurie): https://www.luriellp.com/covid-19/2020/new-guidance-on-income-tax-payment-and-filing-extensions/
  - Update Tax Filing Date: IRS Extends Deadline to July 15th (MSPC): https://mspc-cpa.com/update-tax-filing-date-irs-extends-deadline-to-july-15th/
  - COVID-19 Update: IRS Provides Guidance on Filing Extensions (Topel Forman): https://topelforman.com/covid19-update-march-23/
- 3/22/2020
  - IRS and California Postpone Filing and Payment Deadline (HCVT): https://www.hcvt.com/insights-alerts-IRS-California-Postpone-Filing-Payment.html
- 3/21/2020
  - UPDATE: Regarding Federal Tax Filing Deadline and Payments (Bonadio): https://www.bonadio.com/news-events/articles/update-regarding-federal-tax-filing-deadlines-and-payments
  - IRS Provides Additional Clarification on Tax Filing Deadline (Grassi): https://www.grassicpas.com/irs-provides-additional-clarification-on-tax-filing-deadline
- 3/20/2020
  - April 15th Federal Tax Filing Deadline Extended (Lurie): https://www.luriellp.com/news/2020/april-15th-federal-tax-filing-deadline-extended/
  - IRS Delays Tax Filing Date to July 15 (Gassi): https://www.grassicpas.com/irs-delays-tax-filing-date-to-july-15
  - IRS Extends Tax Filing Deadline to July 15 in Response to COVID-19 (Elliott Davis): https://www.elliottdavis.com/irs-extends-tax-filing-deadline-july-15-response-covid-19/
  - BREAKING: Tax Filing Deadline Moved to July 15 (Brown Smith Wallace): https://www.bswllc.com/resources-articles-breaking-tax-filing-deadline-moved-to-july-15
- 3/19/2020
  - The IRS Issues Guidance on the Tax Payment Extension Deadline (Brown Smith Wallace): https://www.bswllc.com/resources-articles-the-irs-issues-guidance-on-the-tax-payment-extension-deadline
  - Internal Revenue Service Formalizes Payment Postponement Announcement (Citrin Cooperman): https://www.citrincooperman.com/infocus/internal-revenue-service-formalizes-payment-postponement-announcement
  - IRS Issues Guidance Regarding Deferred Tax Payments due to Coronavirus Pandemic (Elliott Davis): https://www.elliottdavis.com/irs-issues-guidance-regarding-deferred-tax-payments-due-coronavirus-pandemic/
  - IRS Postpones April 15 Tax Payment Deadline to July 15 and California FTB Announces Postponement of Filing and Payment Deadlines (HCVT): https://www.hcvt.com/insights-alerts-IRS-Postponed-Payment-FTB-Postponed-Filing-Payment.html
  - IRS Extends Tax Payments Deadline – What This Means for You (MSPC): https://mspc-cpa.com/irs-extends-tax-payments-deadline-what-this-means-for-you/
  - COVID-19 Update: IRS Provides Guidance on Deferring April 15 Tax Payments (Topel Forman): https://topelforman.com/covid19-update-march-19/
- 3/18/2020
  - COVID-19 Tax Update: State filing deadlines and other information (Elliott Davis): https://www.elliottdavis.com/covid-19-tax-update-state-filing-deadlines-information/
  - Tax Filing Deadlines and the Families First Coronavirus Response Act (Bonadio): https://www.bonadio.com/news-events/articles/tax-filing-deadlines-and-the-families-first-covid-19-response-act
- 3/17/2020
  - Government Postpones Tax Payment Deadlines by 90 Days (Doeren Mayhew): https://doeren.com/government-postpones-tax-payment-deadlines-by-90-days/
  - IRS Delays Tax Payment Deadline for Individuals and Businesses (Grassi): https://www.grassicpas.com/irs-delays-tax-return-and-payment-deadline
  - IRS Delays April 15 Tax Payment Deadline by 90 Days for Millions (HCVT): https://www.hcvt.com/insights-alerts-April-15-Tax-Payment-Delayed.html
Canada
- 3/31/2020
  - COVID-19: Income Tax Filing and Payment Dates (DMCL): https://www.dmcl.ca/covid-19-income-tax-filing-and-payment-dates/
  - Work-Sharing Program Info (Segal): https://segalllp.com/work-sharing-program-info/
  - 2019 Tax Year Filing Deadlines (Segal): https://segalllp.com/2019-tax-year-filing-deadlines/
  - Supplemental Unemployment Benefits (SUB) (Segal): https://segalllp.com/supplement-unemployment-benefits-sub/
- 3/30/2020
  - Reminder - The 2019 BC Speculation Tax Declaration Deadline is Tuesday, March 31, 2020 (DMCL): https://www.dmcl.ca/reminder-the-2019-bc-speculation-tax-declaration-deadline-is-tuesday-march-31-2020/
  - Announcement: HST Payments (Segal): https://segalllp.com/announcement-hst-payments/
- 3/27/2020
  - COVID-19: Economic Relief Measures for Individuals - Updated (DMCL): https://www.dmcl.ca/covid-19-economic-relief-measures-for-individuals-updated/
  - COVID-19: Economic Relief Measures for Business - Updated (DMCL): https://www.dmcl.ca/covid-19-economic-relief-measures-for-business-updated/
  - COVID-19: Prime Minister Trudeau's New Economic Relief Measures (DMCL): https://www.dmcl.ca/covid-19-prime-minister-trudeaus-new-economic-relief-measures/
  - COVID-19: Can layoff workers...work? (Demers Beaulne): https://www.demersbeaulne.com/en/2020/03/27/covid-19-can-layoff-workers-work/
  - Government Updates on COVID-19 Relief (Mowbrey Gil): https://www.mowbreygil.com/government-updates-on-covid-19-relief/
- 3/26/2020
  - COVID-19: Economic Response Plan - Legislative Update (DMCL): https://www.dmcl.ca/covid-19-economic-response-plan-legislative-update/
  - Ontario Mini Budget (Segal): https://segalllp.com/ontario-mini-budget/
- 3/25/2020
  - COVID-19: Compensation Options (Demers Beaulne): https://www.demersbeaulne.com/en/2020/03/25/covid-19-compensation-options/
  - COVID-19: Montreal Offers Support Measures for its Businesses (Demers Beaulne): https://www.demersbeaulne.com/en/2020/03/25/covid-19-montreal-offers-support-measures-for-its-businesses/
- 3/24/2020
  - COVID-19: What you need to know about tax measures for individuals (Demers Beaulne): https://www.demersbeaulne.com/en/2020/03/24/covid-19-what-you-need-to-know-about-tax-measures-for-individuals/
  - COVID-19: Instructions Pertaining to Records of Employment (ROE) (Demers Beaulne): https://www.demersbeaulne.com/en/2020/03/24/covid-19-instructions-pertaining-to-records-of-employment-roe/
  - COVID-19: Assistance to Business for Current Employee's Retention (Demers Beaulne): https://www.demersbeaulne.com/en/2020/03/24/covid-19-assistance-to-businesses-for-current-employees-retention/
- 3/23/2020
  - Governmental measures (Marcil Lavallee): https://www.marcil-lavallee.ca/en/covid-19
  - COVID-19: B.C. Government Announcements (DMCL): https://www.dmcl.ca/covid-19-b-c-government-announcements-march-23rd-2020/
- 3/19/2020
  - Canada’s COVID-19 Economic Response Plan (DMCL): https://www.dmcl.ca/canadas-covid-19-economic-response-plan/
  - Canada’s COVID-19 Economic Response Plan – Additional Resources (DMCL): https://www.dmcl.ca/canadas-covid-19-economic-response-plan-additional-resources/
  - COVID-19: MODIFIED – Extension Of Certain Tax Deadlines (Canada & Quebec) (Demers Beaulne): https://www.demersbeaulne.com/en/2020/03/19/covid-19-modified-extension-of-certain-tax-deadlines-canada-quebec-2/
  - Update From the Canadian Government & CRA (Segal): https://segalllp.com/update-from-the-canadian-government-cra/
- 3/18/2020
  - COVID-19: Finance Changes (Mowbrey Gil): https://www.mowbreygil.com/covid-19-finance-update/
  - COVID-19 : Temporary Worker Aid Program (Demers Beaulne): https://www.demersbeaulne.com/en/2020/03/18/covid-19-temporary-worker-aid-program/
Families First Coronavirus Response Act
- 3/29/2020
  - Employer Obligations under the New COVID-19 Paid Sick Leave and FMLA Benefits (Grassi): https://www.grassicpas.com/employer-obligations-under-the-new-covid-19-paid-sick-leave-and-fmla-benefits
- 3/27/2020
  - FAQ: Families First Coronavirus Responce Act (H.R. 6201) (Armanino): https://www.armaninollp.com/articles/faq-families-first-coronavirus-response-act/
  - The Families First Coronavirus Reponse Act | Key Highlights (Beene Garter): https://beenegarter.com/families-first-coronavirus-response-act/
- 3/26/2020
  - DOL Notice Required for Employers of 500 or Less (Grassi): https://www.grassicpas.com/dol-notice-required-for-employers-of-500-or-less
- 3/25/2020
  - Key Takeaways from the DOL Q&A regarding the Families First Coronavirus Response Act (Bonadio): https://www.bonadio.com/news-events/articles/key-takeaways-from-the-dol-q-a-regarding-the-families-first-coronavirus-response-act
- 3/23/2020
  - IRS and Labor Announce Plan to Implement Coronavirus Paid Leave (Bonadio): https://www.bonadio.com/news-events/articles/irs-and-labor-announce-plan-to-implement-coronavirus-paid-leave
- 3/21/2020
  - What you need to know about the Families First Coronavirus Response Act (Frazer): http://info.frazerllp.com/u.s.-treasury-secretary-now-says-tax-filing-deadline-is-moved-to-july-16
- 3/20/2020
  - Families First Coronavirus Responst Act (FFCRA) Overview (Lurie): https://www.luriellp.com/covid-19/2020/families-first-coronavirus-response-act-ffcra-overview/
- 3/19/2020
  - President Trump Signs Families First Coronavirus Response Act (Citrin Cooperman): https://www.citrincooperman.com/infocus/president-trump-signs-families-first-coronavirus-response-act
  - Families First Coronavirus Response Act Signed into Law (Doeren Mayhew): https://doeren.com/families-first-coronavirus-response-act-signed-into-law/
  - Families First Coronavirus Response Act Signed by President Trump (Grassi): https://www.grassicpas.com/families-first-coronavirus-response-act-signed-by-president-trump
- 3/18/2020
  - Additional Changes to the Families First Coronavirus Response Act (Grassi): https://www.grassicpas.com/families-first-coronavirus-response-act
- 3/16/2020
  - Changes to FMLA and Paid Sick Leave Proposed for COVID-19 Patients and Caregivers (Grassi): https://www.grassicpas.com/changes-to-fmla-and-paid-sick-leave-proposed-for-covid-19-patients-and-caregivers
Technical Updates
- 3/31/2020
  - COVID-19 - Business Interruption Insurance Coverage Update (Citrin Cooperman): https://www.citrincooperman.com/infocus/covid-19-business-interruption-insurance-coverage-update-state-and-federal-responses-and-litigation-continues
- 3/27/2020
  - Fannie Mae Introduces Payment Deferral (Doeren Mayhew): https://doeren.com/fannie-mae-introduces-payment-deferral/
- 3/24/2020
  - Fannie Mae Issues Lender Letters Regarding COVID-19 (Doeren Mayhew): https://doeren.com/fannie-mae-issues-lender-letters-regarding-covid-19/
- 3/23/2020
  - COVID-19 - Business Interruption Insurance Coverage Update (Citrin Cooperman): https://www.citrincooperman.com/infocus/business-interruption-alert-2
- 3/20/2020
  - HUD Offers 30-Day Extension on Financial Statements (Doeren Mayhew): https://doeren.com/hud-offers-30-day-extension-on-financial-statements/
  - Accounting for Loan Modifications and/or Concessions in the COVID-19 Pandemic (Elliott Davis): https://www.elliottdavis.com/accounting-loan-modifications-concessions-covid-19-pandemic/
- 3/18/2020
  - COVID-19 Updates and Resources for Restaurant & Hospitality Industry (Citrin Cooperman): https://www.citrincooperman.com/infocus/covid-19-updates-and-resources-for-restaurant-hospitality-industry
  - COVID-19 and Your Cannabis Business (Citrin Cooperman): https://www.citrincooperman.com/infocus/covid-19-and-your-cannabis-business
  - SBA Offers Disaster Assistance in Response to COVID-19 (Doeren Mayhew): https://doeren.com/sba-offers-disaster-assistance-in-response-to-covid-19/
  - COVID-19 Tax Update: High-deductible health plans can cover coronavirus costs (Elliott Davis): https://www.elliottdavis.com/covid-19-tax-update-high-deductible-health-plans-can-cover-coronavirus-costs/
- 3/17/2020
  - FEDERAL TAX UPDATE (Citrin Cooperman): https://www.citrincooperman.com/infocus/federal-tax-update
  - Credit Unions Provided Unprecedented Flexibility in Serving Members in Response to Virus (Doeren Mayhew): https://doeren.com/credit-unions-provided-unprecedented-flexibility-in-serving-members-in-response-to-virus/
Practical Suggestions
- 3/31/2020
  - How COVID-19 Poses New Fraud Threats to Vulnerable Businesses and Individuals (Brown Smith Wallace): https://www.bswllc.com/resources-articles-covid-19-poses-new-fraud-threats-to-vulnerable-businesses-and-individuals
  - Coronavirus Update: Ansewrs to the 4 Most Common HR Related Questions (CDH): https://www.cdhcpa.com/answers-to-the-5-most-common-hr-related-questions/
  - Managing Your Internal Audit Environment During the COVID-19 Crisis (Armanino): https://www.armaninollp.com/articles/managing-internal-audit-environment-covid-19/
- 3/27/2020
  - Consider Freezing Your Cash Balance Plan or Defined Benefit Plan for 2020 (Lurie): https://www.luriellp.com/covid-19/2020/consider-freezing-your-cash-balance-plan-or-defined-benefit-plan-for-2020/
  - Crisis Management for Land and Conservation Nonprofit Organizations (Armanino): https://www.armaninollp.com/articles/crisis-management-land-conservation-nonprofit-organizations/
  - Tips for Remote Working: Keeping Productivity High During COVID-19 (Armanino): https://www.armaninollp.com/articles/remote-working-keep-productivity-high/
  - How WIll the COVID-19 Health Crisis Affect Financial Reporting? (Brown Smith Wallace): https://www.bswllc.com/resources-articles-how-will-the-covid-19-health-crisis-affect-financial-reporting
  - Remote Working - the New Mobility (GTN): https://www.gtn.com/blog/remote-working-the-new-mobility
  - Nonprofit Checklist for COVID-19 Response (Grassi): https://www.grassicpas.com/nonprofit-checklist-for-covid-19-response
- 3/26/2020
  - Nonprofit Tax Considerations for Canceling or Postponing Events (Armanino): https://www.armaninollp.com/articles/nonprofit-tax-considerations-canceling-postponing-events/
  - COVID-19 Creates Opportunities for Low Tax Cost Wealth Transfers (Doeren Mayhew): https://doeren.com/covid-19-creates-opportunities-for-low-tax-cost-wealth-transfers/
- 3/25/2020
  - Nonprofits: How to Manage Donor-Restricted Endowment Funds During a Crisis (Armanino): https://www.armaninollp.com/articles/nonprofits-donor-restricted-endowment-during-crisis/
  - More Practical Steps for Nonprofits to Consider (Armanino): https://www.armaninollp.com/articles/more-practical-steps-nonprofits/
  - COVID-19 and the Technology Industry Impact (Citrin Cooperman): https://www.citrincooperman.com/infocus/covid-19-and-the-technology-industry-impact
  - What Can Employers As Their Employees During the COVID-19 Pandemic? (Bonadio): https://www.bonadio.com/news-events/articles/what-can-employers-ask-their-employees-during-the-covid-19-pandemic
- 3/24/2020
  - Home Offices May Be Eligible for Home Office Deductions (Doeren Mayhew): https://doeren.com/home-offices-may-be-eligible-for-home-office-deductions/
  - Pandemic Planning Aspects Credit Unions Need to Be Aware Of (Doeren Mayhew): https://doeren.com/pandemic-planning-aspects-credit-unions-need-to-be-aware-of/
  - Just Live: Cash 'Triage' for Small to Mid-Sized Companies (Armanino): https://www.armaninollp.com/articles/cash-triage-small-mid-sized-companies/
  - Salary Cuts in Lieu of Layoffs: What Business Leaders Should Know (Armanino): https://www.armaninollp.com/articles/salary-cuts-in-lieu-of-layoffs/
  - Protecting Employee Privacy During a Pandemic (Armanino): https://www.armaninollp.com/articles/protecting-employee-privacy-during-pandemic/
- 3/23/2020
  - Employee Benefit Plans and COVID-19 Impact (Citrin Cooperman): https://www.citrincooperman.com/infocus/employee-benefit-plans-and-covid-19-impact
  - COVID-19 Updates for the Technology Industry (Citrin Cooperman): https://www.citrincooperman.com/infocus/covid-19-updates-for-the-technology-industry
  - Loan Modification Guidance Amid Coronavirus Pandemic (Doeren Mayhew): https://doeren.com/loan-modification-guidance-amid-coronavirus-pandemic/
  - Federal Agencies Encourage Loan Modifications (Doeren Mayhew): https://doeren.com/federal-agencies-encourage-loan-modifications/
- 3/20/2020
  - COVID-19: Beware Fraudesters During an Uncertain Time (Brown Smith Wallace): https://www.bswllc.com/resources-articles-covid-19-beware-fraudsters-during-an-uncertain-time
- 3/19/2020
  - Managing COVID-19 and Beyond: Where CFOs and Business Owners Can Start (Armanino): https://www.armaninollp.com/articles/managing-covid-19-beyond/
  - Key Considerations for SEC Registrants (Armanino): https://www.armaninollp.com/articles/key-considerations-sec-registrants/
  - 4 Ways to Mitigate Cyberattacks Amidst Growing Coronavirus Concerns (Doeren Mayhew): https://doeren.com/4-ways-to-mitigate-cyberattacks-amidst-growing-coronavirus-concerns/
  - Cybercriminals Take Advantage of Concerned Public during COVID-19 Pandemic (Elliott Davis): https://www.elliottdavis.com/cybercriminals-take-advantage-concerned-public-covid-19-pandemic/
- 3/18/2020
  - FinCEN Issues Warning of COVID-19 Fraud and Illicit Behavior (Doeren Mayhew): https://doeren.com/fincen-issues-warning-of-covid-19-fraud-and-illicit-behavior/
  - HIPAA Changes for Telehealth and COVID-19 (Elliott Davis): https://www.elliottdavis.com/hipaa-changes-telehealth-covid-19/
- 3/17/2020
  - COVID-19: Ways to Ready Your Organization for Future Disruption (Brown Smith Wallace): https://www.bswllc.com/resources-articles-coronavirus-ways-to-ready-your-organization-for-future-disruption
  - Not-For-Profit & COVID-19 Impact (Citrin Cooperman): https://www.citrincooperman.com/infocus/not-for-profit-covid-19-impact
  - Automotive Dealership Coronavirus Alert (Citrin Cooperman): https://www.citrincooperman.com/infocus/autodealership-coronavirus-alert
  - Construction Industry Resources to Help Contractors Manage Coronavirus Risk (Elliott Davis): https://www.grassicpas.com/construction-industry-resources-to-help-contractors-manage-coronavirus-risk
- 3/4/2020
  - Is It Time to Refinance? (Lurie): https://www.luriellp.com/news/2020/is-it-time-to-refinance/
Regional Update
- 3/31/2020
  - Armanino's COVID-19 State Relief Matrix (Armanino): https://www.armaninollp.com/articles/covid-19-state-relief-matrix/
  - State Tax Changes Summary (Lurie): https://www.luriellp.com/covid-19/2020/state-tax-changes-summary/
- 3/30/2020
  - New York Announces Relief for Certain Filing and Payment Deadlines (Bonadio): https://www.bonadio.com/news-events/articles/new-york-announces-relief-for-certain-filing-and-payment-deadlines
- 3/27/2020
  - Michigan Extends April 15 Tax Deadline (Doeren Mayhew): https://doeren.com/michigan-extends-april-15-tax-deadline/
  - Non-Essential Construction Coming to a Halt in New York State (Grassi): https://www.grassicpas.com/non-essential-construction-coming-to-a-halt-in-new-york-state
- 3/26/2020
  - Oakland County Requires Employee COVID-19 Screenings (Doeren Mayhew): https://doeren.com/oakland-county-requires-employee-covid-19-screenings/
  - States Actions to Allow Cannabis Sales During COVID-19 Restrictions (Armanino): https://www.armaninollp.com/articles/states-allow-cannabis-sales-during-covid-19/
- 3/24/2020
  - 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
  - States Announce Tax Filing and Payment Deadline Delays (Grassi): https://www.grassicpas.com/states-begin-to-announce-tax-filing-and-payment-deadline-delays
- 3/23/2020
  - States Begin to Announce Tax Filing and Payment Deadline Delays (Grassi): https://www.grassicpas.com/states-begin-to-announce-tax-filing-and-payment-deadline-delays
  - NYC Nonprofits Eligible for Coronavirus Aid (Grassi): https://www.grassicpas.com/nyc-nonprofits-eligible-for-coronavirus-aid
  - Minnesota Extended Filing Deadlines (Lurie): https://www.luriellp.com/covid-19/2020/minnesota-extended-filing-deadlines/
  - Minnesota Small Business Emergency Loans (Lurie): https://www.luriellp.com/covid-19/2020/minnesota-small-business-emergency-loans/
  - New York State Tax Updates (Bonadio): https://www.bonadio.com/news-events/articles/new-york-state-tax-updates
- 3/20/2020
  - Minnesota Resources (Lurie): https://www.luriellp.com/covid-19/2020/minnesota-resources/
  - Wisconsin Resources (Lurie): https://www.luriellp.com/covid-19/2020/wisconsin-resources/
  - California Resources (Lurie): https://www.luriellp.com/covid-19/2020/california-resources/
  - Florida Resources (Lurie): https://www.luriellp.com/covid-19/2020/florida-resources/
  - New York State Announces 100% Remote Workforce Mandate (Grassi): https://www.grassicpas.com/new-york-state-announces-100-remote-workforce-mandate
- 3/19/2020
  - NJ Small Businesses Eligible for Federal Aid to Cover COVID-19 Losses (Grassi): https://www.grassicpas.com/nj-small-businesses-eligible-for-federal-aid-to-cover-covid-19-losses
  - Minnesota Sales and Use Tax Payment Extension (Lurie): https://www.luriellp.com/covid-19/2020/covid-19-update-mn-sales-tax-extension/
- 3/18/2020
  - New Yorkers Receive Job Protection and Debt Assistance Amid COVID-19 Outbreak (Grassi): https://www.grassicpas.com/new-yorkers-receive-job-protection-and-debt-assistance-amid-covid-19-outbreak
  - DeSantis activates Florida Small Business Emergency Bridge Loan Program (MSL): https://www.mslcpa.com/resources/2020/3/18/desantis-activates-florida-small-business-emergency-bridge-loan-program

*Moore NA members are separate and independent firms based in the United States, Canada and Mexico. Moore NA does not provide professional services of any kind. Services are provided by Moore NA’s members, who are not legally bound to one another.