The outbreak of the novel coronavirus strain known as COVID-19 is creating significant business and legal challenges for companies throughout the world. In response to client demand, Miller & Chevalier Chartered has formed an interdisciplinary task force, comprised of attorneys in seven main practice areas, to help businesses navigate the complex legal issues created by this global event. The Miller & Chevalier Coronavirus Task Force advises clients in a wide range of industries regarding legislative, regulatory, and strategic implications of the COVID-19 outbreak, including:

  • Employee Benefits & Employment: Health privacy issues under state law and the Health Insurance Portability and Accountability Act (HIPAA), potential health plan and health savings account (HSA) coverage of prescriptions, protective devices (masks, etc.,) for non-symptomatic individuals, duties owed by employers under the OSHA "General Duties Clause" in connection with employee travel, ADA issues in employer-mandated fitness-for-duty tests for employers returning from travel, obligations under federal leave laws (FMLA) or company leave and PTO policies, and mitigation of discrimination risks (disparate treatment or impact). 
  • Domestic & International Tax: Tax issues relating to supply chain and other business disruptions, including the treatment of losses and the permanent negative international tax consequences, which may be particularly dramatic given recent changes made by the Tax Cuts and Jobs Act; potential for legislative business tax relief (e.g., enhanced net operating loss relief, enhanced charitable contribution incentives) modeled after "disaster relief" packages that are commonly enacted in response to natural disasters; tax filing and compliance issues.
  • Government Contracts: Schedule delays, suspensions of work or stop work orders, changes, terminations for convenience, increased costs and other performance issues impacting prime contractors and subcontractors; negotiating contractual and statutory indemnity for the performance of high-risk work; availability of rapid acquisition techniques for COVID-19 response supplies and services. 
  • Customs & Import Trade: Planning for supply chain disruption; evaluating alternative suppliers and logistics providers; outreach to customs administrations; application and enforceability of force majeure clauses in international trade contracts.
  • Economic Sanctions & Export Controls: Humanitarian and medical assistance to sanctioned countries and parties; evaluating alternative suppliers, vendors, and partners in response to supply chain disruptions; liaising with government agencies to secure guidance, licenses, and other authorizations; impact and enforceability of trade-related contract obligations, including force majeure and other grounds for rescission.
  • Commercial Disputes: Business disputes arising from supply chain disruption, event, and travel cancellations, and policy/regulatory changes; invocation of force majeure, reformation principles and other contractual issues stemming from the spread of COVID-19. 
  • Cross-Border Investigations and Corporate Due Diligence: Fact-gathering challenges in investigations and due diligence, including in government-led investigations and due diligence required for ongoing mergers, acquisitions, joint ventures, or relationships with third parties.

For more information, please contact:

Domestic & International Tax: Jorge E. Castro, jcastro@milchev.com, 202.626.5859

Government Contracts: Alex L. Sarria, asarria@milchev.com, 202.626.5822

Commercial Disputes and Employment: Preston L. Pugh, ppugh@milchev.com, 202.626.5842

Customs & Import Trade: Richard A. Mojica, rmojica@milchev.com, 202.626.1571

Economic Sanctions & Export Controls: Brian J. Fleming, bfleming@milchev.com, 202.626.5871

Cross-Border Investigations & Corporate Due Diligence: Ann Sultan, asultan@milchev.com, 202.626.1474

Jump to a topic:
HEROES Act | CARES Act | CARES Act Precursor Materials | FFCRACoronavirus Preparedness and Response Supplemental Appropriations Act, 2020Take Responsibility for Workers and Families Act

Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act (H.R. 6800)

Coronavirus Aid, Relief, and Economic Security (CARES) Act (H.R. 748, P.L. 116-136)

Precursor Materials for the Coronavirus Aid, Relief, and Economic Security (CARES) Act (introduced as S. 3548)

Families First Coronavirus Response Act (H.R. 6201, Public Law 116-127) (FFCRA)

Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (H.R. 6074, Public Law No: 116-123)

House Democratic Leadership Proposed Legislation: Take Responsibility for Workers and Families Act (H.R. 6379)

Jump to a topic:
Advance Pricing AgreementsBusiness Interest Expense Deduction | Deferral of Employment Tax | Delayed Filing DeadlineEmployee Plan GuidanceEmployee Retention Tax CreditHigh Deductible Health PlansInformation for Nonresident Aliens and Foreign Businesses Impacted by COVID-19 Travel Disruptions | IRS Enforcement and ComplianceNet Operating LossesNew Markets Tax CreditOpportunity ZonesPaid Leave | REITs and RICs | Renewable EnergyTax-Exempt Bonds

IRS Coronavirus Tax Guidance

Advance Pricing Agreements

  • IRS announcement on electronic filing under its Advance Pricing Agreement program

Business Interest Expense Deduction

Deferral of Employment Tax

  • IRS FAQs on the deferral of employment tax deposits and payments through 2020

Delayed Filing Deadline

Employee Plan Guidance

  • IRS/EBSA rule extending certain timeframes for employee benefit plans, participants, and beneficiaries affected by the COVID-19 outbreak
  • EBSA Disaster Relief Notice 2020-01 providing guidance and relief for employee benefit plans due to the COVID-19 outbreak
  • EBSA FAQs on health and retirement benefit issues for plan participants and beneficiaries, plan sponsors, and employers impacted by the COVID-19 outbreak
  • IRS retirement plans and IRAs questions and answers on coronavirus-related provisions 
  • IRS Notice 2020-29 extending the claims period for health FSAs and dependent care assistance programs and allowing taxpayers to make mid-year changes
  • IRS Notice 2020-42 providing temporary relief from the physical presence requirement for spousal consents under qualified retirement plans
  • IRS Notice 2020-46 providing guidance on the tax treatment of cash payments made by employers under leave-based donation programs to aid victims
  • Congressional Research Service Report: Coronavirus Impacts on HSAs and FSAs
  • IRS Notice 2020-51 providing guidance on waiver of 2020 required minimum distributions
  • IRS Notice 2020-52: COVID-19 relief and other guidance on mid-year reductions or suspensions of contributions to safe harbor 401(k) and 401(m) plans

Employee Retention Tax Credit

High Deductible Health Plans

  • IR-2020-54: IRS: High-deductible health plans can cover coronavirus costs
  • IRS Notice 2020-15: High deductible health plans and expenses related to COVID-19

Information for Nonresident Aliens and Foreign Businesses Impacted by COVID-19 Travel Disruptions

  • IRS Revenue Procedure 2020-20 for eligible individuals to claim a COVID-19 medical condition travel exception
  • IRS Revenue Procedure 2020-27, waiver for individuals who reasonably expected to meet the eligibility requirements of section 911(d)(1) during 2019 or 2020, but failed to do so because the individual departed a foreign country on or after a specified date
  • IRS Revenue Procedure 2020-30 providing that certain activities are not taken into account for purposes of Form 8858 as a result of travel restrictions
  • IRS FAQs

IRS Enforcement and Compliance

Low-Income Housing Credit

  • IRS Notice 2020-53 providing temporary relief from certain requirements under section 42

Net Operating Losses (NOLs)

  • IRS Revenue Procedure 2020-24 providing guidance under section 172(b)(1) and section 172(b)(3)
  • IRS Notice 2020-26 extending the deadline for filing an application for a tentative carryback adjustment under section 6411
  • IRS FAQs on temporary procedures to fax certain Forms 1139 and 1045 due to COVID-19
  • IRS FAQs on NOLs for taxpayers with section 965 inclusions
  • IRS FAQs on carryback of NOLs by certain exempt organizations
  • Temporary regulations on carrybacks of consolidated NOLs under section 2303 of the CARES Act
  • Proposed regulations on consolidated NOLs under the CARES Act

New Markets Tax Credit

Opportunity Zones

Paid Leave

Real Estate Investment Trusts (REITs) and Regulated Investment Companies (RICs)

Renewable Energy

Tax-Exempt Bonds

  • IRS Notice 2020-25 providing expanded temporary rule allowing governmental issuers to purchase certain of their own tax-exempt bonds
  • IRS Revenue Procedure 2020-21 providing temporary guidance regarding the public approval requirement under Internal Revenue Code section 147(f) for tax-exempt qualified private activity bonds
07.08.2020

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