Insights

The Coronavirus Aid, Relief, and Economic Security (“CARES”) Act includes two very important payroll tax provisions: an Employer Payroll Tax Delay and an Employee Retention Payroll Tax Credit. Employer Payroll Tax Deferral What it is: For the remainder of the year, employers may elect to…
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Back in July of 2017, I posted a piece entitled “Trademark Tales: Covfefe® Really?” My focus was on the increasing trend in which opportunistic knuckleheads believe that they can lock down exclusive rights in a word or phrase that has suddenly gone viral—a belief contrary…
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On Wednesday March 25, 2020, the IRS announced a new initiative focused on temporary relief for taxpayers with past due tax obligations, as well as those who are under audit or have matters pending before the IRS Office of Appeals. IRS Commissioner Chuck Rettig stated, “[The…
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Over the past decade many employers have gradually permitted and, at times, even expected employees to work remotely.   These early-adopting employers have had the luxury of methodically contemplating policies and best practices for remote work. However, with the novel coronavirus abruptly closing workplaces across the…
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A memorandum to all United States Attorneys issued last week by Attorney General William Barr directed “[e]very U.S. Attorney’s Office . . . to prioritize the detection, investigation, and prosecution of all criminal conduct related to the current pandemic.” As head of the Department of…
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The federal and Missouri state governments have announced consistent and simple automatic relief from the April 15, 2020, tax filing and payment deadlines. Federal Relief The IRS and the Department of Treasury recently announced that the federal income tax filing due date is automatically extended…
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The latest strain of coronavirus, COVID-19, has many wondering about potential force majeure claims. Please note that the following research is based on Missouri law so to the extent another state governs a party’s contract, this analysis may change. What is a Force Majeure Clause?…
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