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The COVID-19 pandemic 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: Implementation of Coronavirus Aid, Relief, and Economic Security (CARES) Act provisions in tax-qualified retirement and health plans; application of Employee Benefits Security Administration (EBSA) Notice 2020-01 and the Internal Revenue Service (IRS)/Department of Labor (DOL) Joint Notice extending Consolidated Omnibus Budget Reconciliation Act (COBRA) insurance, special enrollment, and claims deadlines; obligations under federal leave laws (FMLA) or company leave and paid time off policies; application of the Employee Retention Credit and the Paid Sick Leave/Paid Family Leave Credit; Paycheck Protection Program (PPP) procedures and the impact of PPP loans on employer credits; employer disaster relief payments to employees under Internal Revenue Code section 139; federal and state tax issues from remote work arrangements; disaster relief provisions applicable to deferred compensation arrangements; and duties owed by employers under the Occupational Safety and Health Administration (OSHA) updated coronavirus guidance, including reporting and recording standards and the General Duty Clause.  
  • 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: Reimbursement under Section 3610 of the CARES Act; 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; use 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: Managing remote internal investigation and government-led interviews; navigating information collection, including from decentralized systems around the world; conducting due diligence, including in and due diligence required for ongoing mergers, acquisitions, joint ventures, or relationships with third parties.
  • Corporate Compliance Programs: Enhancing and tailoring compliance programs to identify and meet the needs of a changing workplace, workforce, product, supply chain, counterparty landscape, and other pandemic-related shifts.
  • Paycheck Protection Program: Applying for PPP loans, monitoring use of eligible expenses, applying for loan forgiveness, preparing for and responding to Small Business Administration (SBA) loan audits, and responding to government investigations and False Claims Act suits.

For more information, please contact:

Domestic & International Tax: Jorge E. Castro,, 202.626.5859

Government Contracts: Alex L. Sarria,, 202.626.5822

Customs & Import Trade: Richard A. Mojica,, 202.626.1571

Economic Sanctions & Export Controls: Timothy P. O', 202.626.5552

Cross-Border Investigations & Due Diligence: Ann Sultan,, 202.626.1474

Resource Library: Active and Enacted Legislative Responses to COVID-19

Jump to a topic:
Senate and House Reconciliation Bills | President Biden's American Rescue Plan | House Ways and Means Committee Budget Reconciliation RecommendationsConsolidated Appropriations ActBipartisan Senate/House Problem Solvers Caucus Virus Relief ProposalsDelivering Immediate Relief to America's Families, Schools, and Small Businesses Act | HEROES ActHEALS ActCARES Act | CARES Act Precursor Materials | FFCRACoronavirus Preparedness and Response Supplemental Appropriations Act, 2020Take Responsibility for Workers and Families Act

Senate and House Reconciliation Bills (the American Rescue Plan Act of 2021, H.R. 1319)

President Biden's American Rescue Plan

House Ways and Means Committee Budget Reconciliation Recommendations (February 2021)

Consolidated Appropriations Act, 2021 (H.R. 133), as passed by the House and Senate on December 21, 2020

Bipartisan Senate/House Problem Solvers Caucus Virus Relief Proposals

Delivering Immediate Relief to America's Families, Schools, and Small Businesses Act

  • Draft relief package proposed by Senate Majority Leader Mitch McConnell (R-KY) for potential floor consideration

Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act (Revised - H.R. 925, passed October 1, 2020; original - H.R. 6800, passed May 15, 2020)

Health, Economic Assistance, Liability Protection and Schools (HEALS) Act 

The HEALS Act comprises eight separately proposed bills.

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)

Resource Library: Coronavirus Regulatory Guidance

Jump to a topic:
Advance Pricing AgreementsBusiness Interest Expense Deduction | Deferral of Employment Tax | Delayed Filing DeadlineEmployee Plan GuidanceEmployee Retention Tax Credit | Federal and State Executive Responses |  High 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 | Payroll Tax DeferralREITs 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
  • IRS FAQs on leave-sharing plans
  • Congressional Research Service Report: Coronavirus Impacts on HSAs and FSAs
  • IRS Notice 2020-50 providing guidance for distributions and loans from retirement plans under the CARES Act
  • 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
  • PBGC CARES Act Q&As on missed contribution reporting requirements and premium filings for single-employer plans
  • IRS Notice 2020-61 providing guidance on funding and benefit limitation rules for single-employer defined benefit plans under the CARES Act
  • IRS announcement allowing cash balance/hybrid plan determination letter requests to supplement applications
  • IRS Notice 2020-82 extending the due date for contributions to defined benefit plans to January 4, 2021
  • PBGC Technical Update 20-2 extending due date for inclusion of prior year contributions

Employee Retention Tax Credit

Federal and State Executive Responses

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

Payroll Tax Deferral

  • Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster
  • IRS Notice 2020-65 providing guidance on Presidential Memorandum deferring certain employee Social Security tax withholding

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
  • IRS Revenue Procedure 2020-48 extending until September 30, 2021 the temporary guidance in Revenue Procedure 2020-21 regarding the public approval requirement under Internal Revenue Code section 147(f) for tax-exempt qualified private activity bonds
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