Lewis Roca Blog

On November 4, 2021, the Department of Labor’s Occupational Safety and Health Administration (OSHA) issued an Emergency Temporary Standard (ETS) on Covid-19 Vaccination and Testing.

After much haggling, Congress passed its second major COVID-related relief package on December 21, 2020. The $900 billion package is included in the 5,593-page Consolidated Appropriations Act of 2021, which is expected to be signed by President Trump shortly and will provide funding for the federal government between now and the end of the current fiscal year on September 30, 2021.

On December 16, 2020, the U.S. Equal Employment Opportunity Commission issued new guidance to employers that want to require employees to get Covid-19 vaccinations when they become available to most Americans. The guidance also outlines the steps that employers must take before they can exclude unvaccinated employees from their facilities and job sites.

Labor and Employment attorney Laura Pasqualone discussed on the Employment Legal Alliance podcast the potential legal issues employers may face once a COVID-19 vaccine is available to the public.

BOK Financial Insurance hosted a webinar on Thursday, September 10 with industry experts who provided insights and recommendations on navigating the increased presence of teleworking as well as considerations when preparing your workplace for employees to return to the office.

HR can be especially challenging for smaller employers with limited resources and can be even more challenging for business during the COVID-19 rebuilding period. In these difficult times, it is important to be prepared for the new normal in the workplace. This webinar slide deck aims to discuss some of the most critical areas you need to be aware of to avoid HR-related fines, lawsuits, or penalties.

SB4 has a number of implications for Nevada businesses, which includes: (1) requiring certain state agencies and the Clark and Washoe County health districts to adopt regulations related to lodging facilities for the duration of the COVID-19 pandemic; (2) limiting civil liability for businesses and other entities that substantially comply with controlling health standards; and (3) granting additional enforcement authority to certain state agencies, including the Nevada Secretary of State (“SOS”).

The following summarizes the latest news in the Southwest relating to state tax and the COVID-19 pandemic.

On June 30, the Arizona Department of Revenue issued a draft Transaction Privilege Tax Ruling TPR 20-XX and the corresponding Transaction Privilege Tax Procedure TPP 20-XX. These tax rulings are the first step formalizing the procedure for late payment penalty abatement due to  COVID-19.

As the COVID-19 pandemic continues, states are clarifying their position on certain tax relief provisions available to taxpayers. Additionally, taxpayers in the Southwest and nationwide should be aware that the July 15 extended filing deadline for 2019 corporate and personal income tax at the federal and state levels is rapidly approaching.

Businesses small and large have been impacted in myriad ways by the COVID-19 crisis but some businesses have responded by reinventing themselves by making products or providing services to meet the new demands of COVID-19.

On March 30, 2020, the Office of the Under Secretary of Defense issued a memorandum to procurement officials throughout the Department of Defense on managing the effects of the COVID-19 virus on defense contracts. This memorandum is authored by Kim Herrington, the Acting Principal Director, Defense Pricing and Contracting. Although the memorandum lacks detail, it should be viewed as an encouraging sign from the DoD that it recognizes its contractors are impacted by the virus and that they are entitled to seek relief.

On June 11, 2020, the U.S. Equal Employment Opportunity Commission issued new guidance that addresses numerous pandemic-related topics. 

On June 5, 2020, President Trump signed into law the latest COVID-19 relief-related legislation: the Paycheck Protection Program Flexibility Act (the “Act”). As stated in the title of the Act, the purpose of this legislation is to provide the recipients of PPP loans greater flexibility in the use of loan funds, while maintaining eligibility for loan forgiveness.

The USPTO has twice announced extensions of certain trademark and patent deadlines in accordance with the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The most recent extensions will lapse on May 31, 2020, but the USPTO will continue to offer some relief.

The SBRA law became effective in February 2020. In March, Congress increased the eligibility limit to businesses with up to $7,500,000 in debt for at least a year. Many, if not most, chapter 11 filings could qualify.

Following Nevada Governor Steve Sisolak’s March 17, 2020 directive to close all non-essential businesses, Nevada gaming establishments ceased operations and sent all employees home. This article seeks to provide Nevada gaming establishments with several topics to consider when crafting policies and protocols for bringing employees back into the workplace during the ongoing pandemic.

The USPTO has announced extensions of certain patent and trademark deadlines in accordance with the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Under some conditions, discussed below, deadlines for filing certain patent and trademark related documents and paying certain required fees that would otherwise have been due between March 27 and May 31 may now be filed on or before June 1.

COVID-19 and the subsequent stay-at-home/safer-at-home orders that have been in place for approximately the last 6-weeks resulted in severe financial strain on many borrowers who have either lost their jobs, been furloughed, experienced a significant reduction in their income as a result of cutting hours or have witnessed a decline in business.

On April 24, 2020, the Small Business Administration (“SBA”) issued revised and updated guidelines to allow certain gaming businesses to benefit from the new Paycheck Protection Program (“PPP”) created under Title II of the CARES Act. This is a reversal of the SBA’s longstanding regulations that made most gaming businesses ineligible for any SBA loans.

As stay-at-home orders and the economic fallout of the COVID-19 pandemic continue, states continue to update the tax relief available to taxpayers. The following summarizes the latest news in the Southwest.

Cybercriminals are exploiting the vulnerability of the healthcare community affected by COVID-19, an increase in teleworking and the need by medical professionals to stay current on coronavirus information.

As the fallout from the COVID-19 virus widens and the prospect of an economic downturn looms, lenders are likely to focus more on protecting their collateral. Although many lenders are negotiating accommodations with borrowers in the short term, some of these accommodations will inevitably be unsuccessful and lead to defaults.

On April 17, 2020, the Equal Employment Opportunity Commission published additional guidance for employers regarding the issues they are facing due to the COVID-19 pandemic. The latest advice focuses on the reasonable accommodation requirement of the Americans with Disabilities Act (the “ADA”).

The CARES Act allows a 401(k) plan to provide a coronavirus-related distribution option (CVR Distribution) to plan participants affected by the COVID-19 pandemic. Specifically, a plan participant who is a Qualified Individual can elect one or more CVR Distributions totaling no more than $100,000 during the period beginning January 1, 2020 and ending December 30, 2020.

On April 16, 2020, the Department of Insurance issued Regulatory Bulletin 2020-04, addressing the flexibility that the Agency asks the Insurance Industry to practice.

In a Frequently Asked Questions (FAQs) issued on April 10, the IRS clarified the interaction between the employer relief provisions in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and the loan forgiveness provision for employers that receive a Paycheck Protection Program (PPP) loan.

On April 13, 2020, the Financial Industry Regulatory Authority (FINRA) issued guidance for member firms and registered persons regarding the Paycheck Protection Program (PPP) created under Section 1102 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act. FINRA specifically addressed the interaction between PPP loan forgiveness and disclosure obligations under Question 14K on Form U4.

With many cities following shelter-in-place orders because of the COVID-19 outbreak, many businesses have been forced to close their doors. This does not mean that businesses are left to only sit back and wait for orders to lift. Instead, businesses should consider proactive measures to connect with their community, raise brand awareness and focus on how to bring in customers once the pandemic subsides.