COVID-19

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Posted on March 17, 2021

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA).  ARPA includes a 100% government subsidy of COBRA premiums for “assistance eligible individuals” through September.  COBRA applies to health plans offered by nonprofit employers with more than 20 employees. Read this article to understand who is eligible for these subsidies, what your nonprofit’s obligations are in notifying eligible former or current employees, and potential employer tax credits.

Posted on March 15, 2021

As vaccines for COVID-19 become more readily available, employers are considering how they are going to address vaccines and those who have or have not been vaccinated in the workplace.  Currently, there are more questions than answers about the legal implications of mandating vaccines or providing vaccine incentive programs. The resources listed below may provide valuable information as employers are deciding whether or not to mandate vaccines, whether or not to provide incentives for receiving a vaccine, and how employees should interact with each other and the pubic as they begin to be vaccinated:

This video from Baker McKenzie discusses how the availability of the vaccine changes the return to the workplace.

This guidance from McDermott Will & Emery discusses what employers can require in relation to the COVID-19 vaccine.

This article from Bradley Arant Boult Cummings LLP discusses what employers who are contemplating vaccine incentive programs should consider.

This article from Baker McKenzie and this article from Seyfarth provide important information about CDC guidance for fully-vaccinated people, and what protections should be in place in the workplace and in interacting with others.

Posted on January 21, 2021

Was your nonprofit approved for a Paycheck Protection Program (“PPP”) loan in 2020?  The Small Business Administration has provided guidance regarding reapplication or requests for increases for First Draw PPP Loans approved on or before August 8, 2020. Lenders may approve increases on First Draw PPP Loans starting on January 25, 2021. Read this article to learn more about the three potential scenarios where a PPP borrower may request additional First Draw loan funds and how each one must be handled.

 

Posted on January 13, 2021

 

On December 31, 2020, the Wage and Hour Division of the Department of Labor (“DOL”) updated its Family First Coronavirus Response Act (“FFCRA”) guidance. The update follows the Consolidated Appropriation Act of 2021 (the “Act”) which was signed into law on December 27, 2020. The Act extended the FFCRA tax credit through March 31, 2021 if an employer voluntarily makes paid sick and family leave available to its employees from December 31, 2020 through March 31, 2021. The new Questions and Answers issued by the DOL clarify that:

  • An employer is required to compensate employees for any FFCRA leave taken prior to December 31, 2020.
  • An employer is not required to provide FFCRA leave after December 31, 2020, even if all available FFCRA leave was not exhausted in 2020.
  • An employer may decide to provide such leave after December 31, 2020, and receive employer tax credits for paid sick leave and expanded family leave voluntarily provided to employees until March 31, 2021.

If you have questions about the FFCRA, please contact your PBPA attorney.

Posted on January 7, 2021

Updated on March 4, 2021

The Consolidated Appropriations Act of 2021 (“CAA”), which was enacted on December 27, 2020, includes a wide variety of new programs and changes to existing law. This article covers many of the important programs and changes applicable to small, community-based §501(c)(3) nonprofit organizations, including the Paycheck Protection Program, Employee Retention Credits, Shuttered Venue Operator Grants, Low Income Housing Tax Credits and Employer Paid Student Loans.

The CAA also includes provisions addressing unemployment benefits and paid leave under the Families First Coronavirus Response Act (“FFCRA”). With regard to unemployment, the new law extends the Pandemic Relief Unemployment Compensation program to provide an additional 13 weeks of benefits to those who exhaust state benefits and adds a federal benefit of up to $300 for up to 10 weeks. It also extends unemployment eligibility to the self-employed, temporary workers and independent contractors. The Georgia Department of Labor is working to implement these new rules and issued this updated notice on its website on December 28, 2020. In addition to addressing unemployment, the new law addresses paid leave under the FFCRA. The mandatory leave provisions under the FFCRA, which required up to 80 hours of paid sick leave and up to 12 weeks of partially-paid family leave, expired on December 31, 2020. Employers are no longer required to provide these leaves.

However, the new law still provides for a tax credit for employers who voluntarily chose to provide these leaves to employees through March 31, 2021.

Posted on December 23, 2020

The COVID-19 vaccine is currently only available to some individuals.  What will you do when it is available to your employees?  Should you require vaccines for your employees?  Can you mandate them?  What are the risks associated with not requiring vaccinations?  There are currently more questions than answers, but this article provides a good starting point as you consider what your organization may do as the COVID-19 vaccination becomes more readily available.

Posted on November 2, 2020

On August 25, 2020, a new Interim Final Rule issued by the Small Business Administration (“SBA”) became effective. It explains how a PPP borrower may appeal a negative SBA loan review decision regarding either its eligibility to receive a PPP loan or the amount of loan forgiveness it receives to the SBA Office of Hearings and Appeals (OHA). Read this article to learn more.

Posted on October 22, 2020

The SBA has announced a new forgiveness form and requirements for PPP loan recipients who borrowed a total of $50,000 or less. The new Form 3508S is even more streamlined than the PPP loan forgiveness Form 3508EZ and takes into account exemptions if a borrower reduced full-time equivalent (FTE) employees or salaries or wages. Read this article for the latest on small PPP loan forgiveness.

Posted on October 8, 2020

If you’re organization is anticipating a merger or sale of assets with dissolution, and either of the parties to the deal have received a PPP loan, there are important considerations for your nonprofit to keep in mind. On October 2, the SBA released further guidance on what happens to PPP funds where there is a change in company or asset ownership. Read THIS ARTICLE to learn more about how a merger or asset sale could impact PPP loan forgiveness, when SBA approval of the transaction is necessary, and best practices on how to handle PPP funds between two merging organizations.