In response to the coronavirus pandemic, Congress has passed legislation to encourage continued payment of wages and benefits by providing relief to employers in the form of payroll-related tax credits, loans, and tax-deferral programs, including:
- for businesses with fewer than 500 employees, tax credits to cover the cost of paid sick and paid family leave coverage required for those employees;
- tax-free forgiveness of certain government-guaranteed loans to small businesses to cover payroll and operating expenses during the coronavirus pandemic;
- a payroll tax credit for qualifying wages during a time when the employer’s business has been suspended or experienced a significant decline in revenue; and
- deferral of an employer’s portion of 2020 Social Security taxes not recovered under the payroll tax credit.
Ms. Becchina is a partner in the Executive Compensation Practice. She advises clients on federal tax and securities law aspects of executive compensation arrangements, including employment and consulting agreements, with a particular emphasis on structuring and providing advice regarding complex compensatory structured products, carry and notional plans and other equity-related programs for investment professional participation.
Ms. Becchina also advises issuers, financial institutions, private funds and More ›
Maureen Elizabeth Linch
Maureen Linch is an associate in Morrison & Foerster's San Francisco office. She counsels clients in matters of U.S. federal income taxation.
Ms. Linch’s expansive tax practice includes a wide range of transactional, structuring, and advisory tax matters affecting businesses at all points in their lifecycles in both the domestic and international contexts. She has deep experience addressing tax issues affecting start-up companies such as More ›
Harris W. Cornell
Harris has extensive experience in the federal income taxation of both partnerships and corporations. He advises clients on the tax consequences of company formations, the structuring of domestic and cross-border transactions, and bankruptcy-related matters. His experience also includes advising clients on cross-border financing agreements, with a focus on real estate companies and assets.
Harris graduated cum laude from Temple University Beasley School of Law in More ›
Amanda Hines Gold
Amanda Hines Gold is a partner in the firm’s Executive Compensation practice.
Amanda’s practice focuses on executive compensation matters including designing, drafting, and negotiating severance, change in control and executive employment agreements, preparing related disclosures for securities filings and managing all executive compensation and employee benefits aspects of public and private mergers and acquisitions. She also frequently designs and provides practical advice on the administration More ›
Domnick advises the firm’s clients on all matters relating to executive compensation, including designing, drafting, negotiating and implementing equity and non–equity–based incentive compensation arrangements (including compensatory partnership interests), severance, change in control and executive employment agreements, non–qualified deferred compensation plans and related issues concerning tax (including sections 162(m), 280G and 409A) and securities law issues. Domnick also works regularly with public companies in preparing More ›
Ron regularly advises the firm’s clients on all matters relating to executive compensation, in particular in connection with mergers and acquisitions, initial public offerings, restructurings and other significant events in the life of a company.
He negotiates and drafts compensatory plans and agreements (including equity and cash incentive and deferred compensation plans and employment, separation, change in control and retention agreements) and provides related advice More ›