Our Insight
The articles below are published as a service to our clients and friends. They should be viewed only as a summary of the law and not as a substitute for legal consultation in a particular case. We encourage you to contact us to discuss your specific situation.
The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), enacted on March 27, 2020, includes tax relief provisions designed to provide financial assistance and stimulus to ...
On April 8, 2020, the Internal Revenue Service released Rev. Proc. 2020-23, which significantly expands the number of partnerships that are eligible to file amended returns for tax years ...
The coronavirus pandemic is placing unprecedented stress on small businesses. Consequently, a key provision in the Coronavirus Aid Relief and Economic Security Act (“CARES”) provides small ...
Designed for relief from impacts of COVID; loans issued by approved banks and SBA
For the first time in several decades, Congress has enacted substantial changes to retirement plans. The "Setting Every Community Up for Retirement Enhancement" or "SECURE" Act was signed by ...
This article is based on a presentation by the author at the 2019 meeting of the Ohio fellows of The American College of Trust and Estate Counsel.