Most employers are expected to pass on the IRS’ offer to temporarily delay collecting Social Security taxes.  For background, both employers and employees are generally required to pay a Social Security tax at a flat rate of 6.2% (for a total of 12.4%) on all wages.  In a separate article from our Corporate and Securities Blog, we discussed how the CARES Act allows employers to delay paying the employer’s portion of Social Security taxes.

Continue Reading To Defer or Not Defer? IRS Issues Guidance Temporarily Delaying the Collection of Social Security Taxes

On March 22, 2020, Governor Cuomo issued an executive order that closed all non-essential businesses in New York State (the “Order”).  In connection with the Order, New York City restaurants were forced to reduce their operations to pick-up and delivery only.  On June 8, 2020, New York City entered into Phase I of the New York State reopening plan.  It is anticipated that sometime between June 22, 2020 and the beginning of July, 2020, New York City will enter into Phase II.  During Phase II, restaurants will not be allowed to serve patrons indoors, but will be permitted to commence service to patrons outdoors.

Continue Reading A Streamlined Process: Expedited Temporary Outdoor Dining Permits For NYC Restaurants

As we move into the second quarter of 2020, governments around the country are analyzing how to best open up their economies. Part of this will include people returning to work, restaurants, retail establishments, and other places of public accommodation. Landlords, business owners, and others want to know how to take steps to reopen safely while government mitigation efforts are being developed to help slow the spread of COVID-19 until a vaccine is developed. And where authorities don’t have specific mitigation efforts, instituting protocols will fall squarely on landlords, business owners, and those who operate places of public accommodation.
Continue Reading Taking Temperatures During COVID-19: A Practical Toolkit

With the continuing spread of the Coronavirus Disease 2019 (“COVID-19” or “coronavirus”), retailers are sure to face a number of issues that they can and should prepare for. The primary issues facing retailers will likely be supply chain issues, covered here (The Impact of Coronavirus on Supply Chain), and employment issues, covered here (What Employers Need to Know to Prepare for Coronavirus). This post addresses issues concerning in-store customer interactions.
Continue Reading Coronavirus And The Retail Industry: Customer Interactions and Safety

With the continuing spread of the Coronavirus Disease 2019 (“COVID-19” or “coronavirus”), retailers are sure to face a number of issues that they can and should prepare for. The primary issues facing retailers will likely be supply chain issues, covered here (The Impact of Coronavirus on Supply Chain), and employment issues, covered here (What Employers Need to Know to Prepare for Coronavirus). This post addresses certain pricing and advertising issues that may also arise as a result of the spread of coronavirus.
Continue Reading Coronavirus And The Retail Industry: Pricing and Advertising Issues

With the continuing spread of the Coronavirus Disease 2019 (“COVID-19” or “coronavirus”), retailers are sure to face a number of issues that they can and should prepare for. The primary issues facing retailers will likely be supply chain issues, covered here (The Impact of Coronavirus on Supply Chain), and employment issues, covered here (What Employers Need to Know to Prepare for Coronavirus). This post addresses issues involving delivery of orders that may also arise as a result of the spread of coronavirus.
Continue Reading Coronavirus And The Retail Industry: Delivery Issues