If The Operations Of A Trade Or Business Of One Member Of An Aggregated Group Are Fully Or Partially Suspended Due To A Governmental Order, Are The Operations Of The Trade Or Business Of The Other Members Of The Aggregated Group Considered To Be Fully Or Partially Suspended For Purposes Of The Employee Retention Credit? – #21 ERC IRS Notice 2021-20

Question #21:If the operations of a trade or business of one member of an aggregated group are fully or partially…

Continue Reading →

Is An Employer That Operates A Trade Or Business In Multiple Locations And Is Subject To Governmental Orders Requiring Full Or Partial Suspension Of Its Operations In Some Jurisdictions, But Not In Others, Considered To Have A Partial Suspension Of Operations? – #20 ERC IRS Notice 2021-20

Question #20:Is an employer that operates a trade or business in multiple locations and is subject to governmental orders requiring…

Continue Reading →

If A Governmental Order Requires An Employer To Close Its Workplace For Certain Purposes, But The Workplace May Remain Operational For Other Limited Purposes, Is The Employer Considered To Have A Suspension Of Operations Due To The Governmental Order? – #17 ERC IRS Notice Notice 2021-20

Question #17:If a governmental order requires an employer to close its workplace for certain purposes, but the workplace may remain…

Continue Reading →

What Factors Should Be Considered In Determining If An Employer Is Able To Continue Operations Comparable To Its Operations Prior To Closure Such That The Employer’s Operations Are Not Considered To Have Been Fully Or Partially Suspended Due To A Governmental Order? – #16 ERC IRS Notice 2021-20

Question #16:What factors should be considered in determining if an employer is able to continue operations comparable to its operations…

Continue Reading →

If A Governmental Order Requires An Employer To Close Its Workplace, But The Employer Is Able To Continue Operations Comparable To Its Operations Prior To The Closure By Requiring Employees To Telework, Is The Employer Considered To Have A Suspension Of Operations? – #15 ERC IRS Notice 2021-20

Question #15:If a governmental order requires an employer to close its workplace, but the employer is able to continue operations…

Continue Reading →

If An Employer Voluntarily Suspends Operation Of A Trade Or Business Or Voluntarily Reduces Hours Due To Covid-19, But The Suspension Or Reduction In Hours Is Not Due To A Governmental Order, May The Employer Qualify As An Eligible Employer Solely On The Basis Of The Voluntary Suspension Or Reduction In Hours? – #14 ERC IRS Notice 2021-20

Question #14:If an employer voluntarily suspends operation of a trade or business or voluntarily reduces hours due to COVID-19, but…

Continue Reading →

If A Governmental Order Causes The Customers Of A Business To Stay At Home, Or Otherwise Causes A Reduction In Demand For Its Products Or Services, And The Business Responds To The Lack Of Demand By Suspending Some Or All Of Its Operations, Is The Business Considered To Have A Suspension Of Operations Due To A Governmental Order? – #13 ERC IRS Notice 2021-20

Question #13:If a governmental order causes the customers of a business to stay at home, or otherwise causes a reduction…

Continue Reading →