CSG RSS Feedhttp://csglaw.wiseadmin.biz/?t=39&format=xml&stylesheet=rss2&directive=0&records=20en-us02 Jun 2020 00:00:00 -0800firmwisehttp://blogs.law.harvard.edu/tech/rssNAIOP New Jersey: Regulatory, Legislative & Legal Updatehttp://csglaw.wiseadmin.biz/?t=40&an=109194&format=xml&p=7016<p><a href="https://www.csglaw.com/biographies/dennis-toft">Dennis M. Toft</a> will participate in a NAIOP New Jersey webinar on Wednesday, June 10, at 9:00 am. The program entitled, &quot;Regulatory, Legislative &amp; Legal Update,&quot; will discuss the latest on reopening efforts, compliance with new green infrastructure stormwater rules and much more.</p> <p>For more information and registration details, please visit <a href="https://naiopnj.org/event-3842184">NAIOP New Jersey's website</a>.</p>Event10 Jun 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109194&format=xmlWomen in Surety: COVID-19 and the Impact on Commercial Surety Bondshttp://csglaw.wiseadmin.biz/?t=40&an=109152&format=xml&p=7016<p><a href="https://www.csglaw.com/biographies/amanda-miceli">Amanda Miceli</a> will participate in a Women in Surety webinar on Thursday, June 4, at 3:00 pm EST to benefit Mount Sinai Hospital. The program entitled, &quot;COVID-19 and the Impact on Commercial Surety Bonds,&quot; will discuss concerns associated with underwriting certain commercial surety bonds, as well as steps that claims professionals may take to combat current and future claims. For more information, please visit <a href="https://www.suretywomen.com/events/covid-19-and-the-impact-on-commercial-surety-bonds">Women in Surety's website</a>.</p> <p>In lieu of program dues to Women in Surety, please consider making a donation to the Mount Sinai Hospital COVID-19 Relief Fund to support the frontline healthcare heroes of this organization. Donations can be made <a href="https://giving.mountsinai.org/site/SPageServer/?pagename=deploymenthome">here</a>.</p>Event04 Jun 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109152&format=xmlNJBIZ Recognizes CSG's Schwartz and Giantomasi Among 2020 NJBIZ Law Power 50http://csglaw.wiseadmin.biz/?t=40&an=109169&format=xml&p=7016<p>Chiesa Shahinian &amp; Giantomasi PC (&ldquo;CSG&rdquo;) is pleased to announce that <a href="/?t=3&amp;a=18886&amp;format=xml&amp;p=16431">Francis J. Giantomasi</a>, a Member with the firm&rsquo;s Real Estate, Development &amp; Land Use Group, and <a href="/?t=3&amp;a=18952&amp;format=xml&amp;p=16431">Daniel A. Schwartz</a>, Managing Member, have been named to the <em>2020 NJBIZ Law Power 50</em> &ndash; a recognition of New Jersey's most influential attorneys in private practice, public service, corporate law departments and nonprofit organizations.</p> <p>Giantomasi placed sixth in this year&rsquo;s listing &ndash; his highest ranking to date &ndash; and was described by the publication as, &ldquo;one of the most recognizable figures in the state&rsquo;s business firmament.&rdquo; <em>NJBIZ</em> also touches upon <a href="https://www.csglaw.com/newark-beth-israel-medical-center-elects-new-board-chairman-francis-j-giantomasi-of-chiesa-shahinian-giantomasi-pc">his role as chairperson</a> of Newark Beth Israel Medical Center and Children&rsquo;s Hospital&rsquo;s board of trustees, undoubtedly a position requiring seasoned, steady-handed leadership in the face of the ongoing COVID-19 crisis.</p> <p><em>NJBIZ</em> has high praise for Schwartz, calling him &ldquo;a driving force behind CSG&rsquo;s stockpiling of former federal prosecutors.&rdquo; They also note firm revenue and attorney headcount growth under his leadership, as well as the strategic expansion of service offerings he has overseen &ndash; with recent additions including cannabis, immigration, alternative capital and family law groups.</p> <p>Both Giantomasi and Schwartz were also recognized earlier this year in <em>NJBIZ&rsquo;s Power 100</em>, which recognizes the State&rsquo;s most influential people in business.</p> <p>For the full <em>2020 Law Power 50</em> listing, please visit <a href="https://njbiz.com/presenting-2020-njbiz-law-power-50/"><em>NJBIZ&rsquo;s </em>website</a>.</p>News01 Jun 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109169&format=xmlNJ.com: Is coronavirus straining marriages? N.J. divorce lawyers predict a wave of pandemic splitshttp://csglaw.wiseadmin.biz/?t=40&an=109101&format=xml&p=7016<p><a href="/?t=3&amp;a=19059&amp;format=xml&amp;p=16431">Tremain L. Stanley</a> was featured in a <em>NJ.com</em> story titled, &quot;Is coronavirus straining marriages? N.J. divorce lawyers predict a wave of pandemic splits,&quot; discussing the myriad factors contributing to high marital stress throughout the course of the coronavirus pandemic. &quot;The stress of an unhappy marriage will come to light in a time like this,&quot; she notes. &quot;For people who were undecided before, that decision has become clear.&quot;</p> <p>To read the full article, please visit <a href="https://www.nj.com/coronavirus/2020/05/is-coronavirus-straining-marriages-nj-divorce-lawyers-predict-a-wave-of-pandemic-splits.html"><em>NJ.com's</em> website</a>.</p> <br type="_moz" />Publication28 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109101&format=xmlCSG COVID-19 Resource Centerhttp://csglaw.wiseadmin.biz/?t=40&an=105775&format=xml&p=7016<p><img src="https://www.csglaw.com/RA534S261/assets/images//COVID-19 Alert.jpg" alt="" width="600" vspace="0" hspace="0" height="166" border="0" align="absmiddle" /><em><br /> <br /> Last updated May 28, 2020</em></p> <p><strong>Welcome to the CSG COVID-19 Resource Center.&nbsp;</strong>Chiesa Shahinian &amp; Giantomasi PC (&ldquo;CSG&rdquo;) has established a multidisciplinary COVID-19 Crisis Management Task Force and this COVID-19 Resource Center to help clients and the business community address the numerous legal, regulatory and commercial implications they are facing now and may experience in the weeks and months ahead.</p> <p>When a crisis occurs, it is imperative to have sound advice to establish best practices and understand how to navigate the new and varied business and legal issues which may arise.</p> <p>The challenges arising from the COVID-19 outbreak are far-reaching: affecting workplace safety and health, employee relations, commercial contracts, supply chains, and business travel &ndash; among a myriad additional critical issues.</p> <p>The CSG COVID-19 Crisis Management Task Force is closely monitoring the evolving and serious series of events arising out of the outbreak and the various federal, state and local responses and stands ready to provide guidance to supplement your ongoing business continuity efforts and address your liability posture.<br /> <br /> Please visit this page regularly for helpful, real-time insight.</p> <p><strong>Banking &amp; Finance</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/closingaparttogether-best-practices-and-procedures-for-remotely-closing-loan-transactions">Closing-Apart-Together: Best practices and procedures for remotely closing loan transactions</a><br /> &nbsp;</p> <p><strong>COVID-19 Government Relief Programs<br /> </strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/njeda-announces-50-million-expansion-of-emergency-grant-program-for-small-businesses-and-nonprofits-more-funding-larger-grants-expanded-eligibility"><em><strong>NEW:</strong></em>&nbsp;NJEDA Announces $50 Million Expansion of Emergency Grant Program for Small Businesses and Non-Profits: More Funding, Larger Grants, Expanded Eligibility</a><a href="https://www.csglaw.com/csg-covid19-resource-center/small-business-administration-releases-critical-guidance-on-paycheck-protection-program-loan-forgiveness-and-application-review-"><em><strong><br /> <br /> NEW:&nbsp;</strong></em>Small Business Administration Releases Critical Guidance on Paycheck Protection Program Loan Forgiveness and Application Review</a><a href="https://www.csglaw.com/csg-covid19-resource-center/sba-finally-releases-loan-forgiveness-applicationfor-paycheck-protection-program"><br /> <br /> SBA Finally Releases Loan Forgiveness Application for Paycheck Protection Program</a><a href="https://www.csglaw.com/csg-covid19-resource-center/small-business-administration-extends-safe-harbor-deadline-to-return-paycheck-protection-program-funds-to-may-14th"><br /> <br /> Small Business Administration Extends &quot;Safe Harbor&quot; Deadline to Return Paycheck Protection Program Funds to May 14th</a><a href="https://www.csglaw.com/csg-covid19-resource-center/president-trump-signs-paycheck-protection-program-and-health-care-enhancement-act"><br /> <br /> President Trump Signs Paycheck Protection Program and Health Care Enhancement Act</a><a href="https://www.csglaw.com/csg-covid19-resource-center/the-sba-issues-guidance-on-ppp-loans-for-selfemployed-individuals"><br /> <br /> The SBA Issues Guidance on PPP Loans for Self-Employed Individuals</a><br /> <br /> <a href="https://www.csglaw.com/csg-covid19-resource-center/sba-issues-clarification-of-payroll-costs-applicability-of-affiliation-rules-and-answers-other-questions">SBA Issues Clarification of &quot;Payroll Costs,&quot; Applicability of Affiliation Rules and Answers Other Questions<br /> </a><br /> <a href="https://www.csglaw.com/csg-covid19-resource-center/paycheck-protection-program-to-begin-april-3rd">Paycheck Protection Program to Begin April 3rd</a><br /> <br /> <a href="https://www.csglaw.com/csg-covid19-resource-center/employerprovided-taxfree-disaster-relief-payments">Employer-Provided Tax-Free Disaster Relief Payments</a><br /> <br /> <a href="https://www.csglaw.com/csg-covid19-resource-center/new-economic-assistance-programs-for-new-jersey-businesses-and-nonprofits-impacted-by-covid19">New Economic Assistance Programs for New Jersey Businesses and Non-Profits Impacted by COVID-19</a><br /> <br /> <a href="https://www.csglaw.com/csg-covid19-resource-center/new-york-city-implements-covid19-relief-measures-for-small-businesses">New York City Implements COVID-19 Relief Measures for Small Businesses</a><a href="https://www.csglaw.com/csg-covid19-resource-center/expansion-of-access-to-small-business-administration-loans-and-forgiveness-of-loans-is-the-cares-act-too-good-to-be-true"><br /> <br /> Expansion of Access to Small Business Administration Loans and Forgiveness of Loans: Is The CARES Act Too Good to be True?</a><br /> <br /> <a href="https://www.csglaw.com/sba-economic-injury-disaster-loans-for-small-businesses">SBA Economic Injury Disaster Loans for Small Businesses<br /> <br type="_moz" /> </a></p> <p><strong>Corporate &amp; Securities</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/governor-murphy-announces-plan-to-reopen-new-jersey">Governor Murphy Announces Plan to Reopen New Jersey</a><a href="https://www.csglaw.com/csg-covid19-resource-center/securities-fraud-in-the-age-of-covid19-now-is-not-the-time-to-relax-compliance-programs-or-internal-controls"><br /> <br /> Securities Fraud in the Age of COVID-19: Now Is Not the Time to Relax Compliance Programs or Internal Controls</a><a href="https://www.csglaw.com/new-jersey-businesses-required-to-report-ppe-inventory-under-executive-order-no-109"><em><strong><br /> <br /> </strong></em>New Jersey Businesses Required to Report PPE Inventory Under Executive Order No. 109</a><em><strong><br /> <br /> </strong></em><a href="https://www.csglaw.com/csg-covid19-resource-center/challenges-raised-by-essential-business-designation">Challenges Raised by &quot;Essential Business&quot; Designation</a><br /> <br /> <a href="https://www.csglaw.com/sec-staff-provides-guidance-for-upcoming-shareholders-meetings">SEC Staff Provides Guidance for Upcoming Shareholders' Meetings<br /> </a><br /> <a href="https://www.csglaw.com/premerger-notification-office-allows-temporary-efiling-in-response-to-covid19-pandemic">Premerger Notification Office Allows Temporary e-Filing in Response to COVID-19 Pandemic</a>

<br /> <br /> <a href="https://www.csglaw.com/covid19-and-its-effect-on-contract-performance">COVID-19 and its effect on contract performance<br /> </a><br /> <a href="https://www.csglaw.com/sec-announces-filing-extensions-amid-covid19-concerns-">SEC Announces Filing Extensions Amid COVID-19 Concerns</a><br /> &nbsp;</p> <p><strong>Environmental</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/nj-governors-executive-order-136-tolls-timeframes-for-dep-review-extends-filing-deadlines">NJ Governor's Executive Order 136 Tolls Timeframes for DEP Review &amp; Extends Filing Deadlines</a><a href="https://www.csglaw.com/environmental-concerns-related-to-covid19"><br /> <br /> Environmental Concerns Related to COVID-19</a><br /> <br /> <a href="https://www.csglaw.com/new-jersey-board-of-public-utilities-issues-an-emergency-order-in-response-to-covid19">New Jersey Board of Public Utilities Issues an Emergency Order in Response to COVID-19<br /> <br type="_moz" /> </a></p> <p><strong>Family Law </strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/coparenting-with-covid19">Co-Parenting with COVID-19</a><a href="https://www.csglaw.com/csg-covid19-resource-center/a-silver-lining-for-family-law-practitioners-and-litigants-in-these-uncertain-times"><em><strong><br /> <br /> </strong></em>A Silver Lining for Family Law Practitioners and Litigants in These Uncertain Times<br /> <br type="_moz" /> </a></p> <p><strong>Food &amp; Beverage</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/new-jersey-residents-can-now-order-a-cocktail-to-go">New Jersey Residents Can Now Order a Cocktail To Go</a><a href="https://www.csglaw.com/csg-covid19-resource-center/in-good-news-for-licensees-and-consumers-bill-would-allow-the-sale-of-mixed-drinks-in-to-go-cups"><br /> <br /> In Good News for Licensees and Consumers, Bill Would Allow the Sale of Mixed Drinks in To Go Cups</a><br /> <br /> <a href="https://www.csglaw.com/csg-covid19-resource-center/new-jersey-division-of-alcoholic-beverage-control-issues-charges-in-covid19-related-violations-of-state-alcohol-laws">New Jersey Division of Alcoholic Beverage Control Issues Charges in COVID-19 Related Violations of State Alcohol Laws</a><a href="https://www.csglaw.com/csg-covid19-resource-center/new-jersey-division-of-alcoholic-beverage-control-requires-special-rulings-pursuant-to-njsa-3311239-and-njsa-3311218-to-be-submitted-electronically"><em><strong><br /> <br /> </strong></em>New Jersey Division of Alcoholic Beverage Control Requires Special Rulings Pursuant to N.J.S.A. 33:1-12.39 and N.J.S.A. 33:1-12.18 to be Submitted Electronically</a><a href="https://www.csglaw.com/csg-covid19-resource-center/new-jersey-division-of-alcoholic-beverage-control-extends-the-20202021-license-renewal-deadline-to-september-30-2020"><br /> <br /> New Jersey Division of Alcoholic Beverage Control Extends the 2020-2021 License Renewal Deadline to September 30, 2020</a><a href="https://www.csglaw.com/csg-covid19-resource-center/how-can-liquor-licensees-sell-and-deliver-alcohol-during-the-covid19-shutdown"><br /> <br /> How can liquor licensees sell and deliver alcohol during the COVID-19 shutdown?</a><br /> &nbsp;</p> <p><strong>Healthcare &amp; Hospital</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/new-jersey-issues-guidance-on-resuming-elective-surgeries-and-invasive-procedures"><em><strong>NEW:&nbsp;</strong></em>New Jersey Issues Guidance on Resuming Elective Surgeries and Invasive Procedures</a><a href="https://www.csglaw.com/csg-covid19-resource-center/cms-issues-guidelines-for-resuming-essential-noncovid19-care"><br /> <br /> CMS Issues Guidelines for Resuming Essential Non-COVID-19 Care</a><a href="https://www.csglaw.com/hhs-to-distribute-30-billion-in-immediate-relief-as-part-of-the-100-billion-public-health-and-social-services-emergency-fund"><br /> <br /> HHS to Distribute $30 Billion in Immediate Relief as Part of the $100 Billion Public Health and Social Services Emergency Fund</a><a href="https://www.csglaw.com/csg-covid19-resource-center/cms-april-3rd-correction-to-previous-telehealth-billing-guidance-modifier-95-required"><br /> <br /> CMS April 3rd Correction to Previous Telehealth Billing Guidance - Modifier 95 Required</a><a href="http://csglaw.com/csg-covid19-resource-center/the-cares-act-earmarks-100-billion-for-eligible-health-care-providers"><em><strong><br /> <br /> </strong></em>The CARES Act Earmarks $100 Billion for Eligible Health Care Providers</a><a href="https://www.csglaw.com/csg-covid19-resource-center/new-jersey-agencies-loosen-telemedicinetelehealth-restrictions-during-covid19-emergency"><br /> <br /> New Jersey Agencies Loosen Telemedicine/Telehealth Restrictions During COVID-19 Emergency</a><a href="https://www.csglaw.com/csg-covid19-resource-center/governor-murphy-issues-executive-order-109-requiring-the-suspension-of-elective-surgeries-and-invasive-procedures"><em><strong><br /> <br /> </strong></em>Governor Murphy Issues Executive Order 109 Requiring the Suspension of Elective Surgeries and Invasive Procedures</a><br /> <br /> <a href="https://www.csglaw.com/cms-covid19-telehealth-waiver-and-associated-announcements-regarding-costsharing-waivers-and-hipaa-enforcement">CMS COVID-19 Telehealth Waiver and Associated Announcements Regarding Cost-Sharing Waivers and HIPAA Enforcement

</a><br /> <br /> <a href="https://www.csglaw.com/the-covid19-pandemic-does-hipaa-apply-to-my-business">The COVID-19 Pandemic - Does HIPAA Apply to My Business?</a><br /> &nbsp;</p> <p><strong>Immigration</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/trumps-executive-order-temporarily-suspends-immigration-for-certain-green-card-categories">Trump's Executive Order Temporarily Suspends Immigration for Certain Green Card Categories</a><a href="https://www.csglaw.com/modifications-in-department-of-homeland-security-and-department-of-state-immigration-services-due-to-covid19"><br /> <br /> Modifications in Department of Homeland Security and Department of State Immigration Services Due to COVID-19<br /> </a><br /> <a href="https://www.csglaw.com/covid19-and-immigration-considerations-for-us-employers">COVID-19 and Immigration Considerations for U.S. Employers</a><br /> &nbsp;</p> <p><strong>Intellectual Property</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/united-states-patent-and-trademark-office-announces-continuing-relief-measures-in-light-of-expiration-of-most-extensions-on-may-31-2020"><em><strong>NEW:&nbsp;</strong></em>United States Patent And Trademark Office Announces Continuing Relief Measures In Light of Expiration of Most Extensions on May 31, 2020</a><a href="https://www.csglaw.com/csg-covid19-resource-center/united-states-patent-and-trademark-office-extends-patent-and-trademark-deadlines-if-delay-is-due-to-covid19"><br /> <br /> United States Patent and Trademark Office Extends Patent and Trademark Deadlines If Delay Is Due to COVID-19</a><a href="https://www.csglaw.com/united-states-patent-and-trademark-office-announces-certain-fee-waivers-but-does-not-extend-or-waive-deadlines-in-response-to-covid19"><em><strong><br /> <br /> </strong></em>United States&nbsp;Patent and Trademark Office Announces Certain Fee Waivers In Response to COVID-19</a><br /> &nbsp;</p> <p><strong>Employment</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/nj-warn-act-amendments-postponed-due-to-covid19-health-crisis">NJ Warn Act Amendments Postponed Due To COVID-19 Health Crisis</a><a href="https://www.csglaw.com/csg-covid19-resource-center/osha-issues-workplace-posters-to-reduce-risk-of-coronavirus-exposure"><strong><br /> <br /> </strong>OSHA Issues Workplace Posters to Reduce Risk of Coronavirus Exposure</a><a href="https://www.csglaw.com/csg-covid19-resource-center/department-of-labor-guidance-and-form-notice-issued-for-the-families-first-coronavirus-response-act"><br /> <br /> Department of Labor Guidance and Form Notice Issued for the Families First Coronavirus Response Act</a><a href="https://www.csglaw.com/csg-covid19-resource-center/new-jersey-expands-paid-leave-benefits-to-cover-those-impacted-by-covid19"><strong><em><br /> <br /> </em></strong>New Jersey Expands Paid Leave Benefits To Cover Those Impacted By COVID-19</a><strong><em><br /> <br /> </em></strong><a href="https://www.csglaw.com/csg-covid19-resource-center/coronavirus-in-the-workplace-recent-osha-guidance">Coronavirus in the Workplace: Recent OSHA Guidance</a><strong><br /> <br /> </strong><a href="https://www.csglaw.com/csg-covid19-resource-center/new-york-paid-leave-for-quarantined-employees">New York Paid Leave for Quarantined Employees</a><br /> <br /> <a href="https://www.csglaw.com/csg-covid19-resource-center/governor-of-new-jersey-issues-stay-at-home-order-closing-all-nonessential-retail-businesses">Governor of New Jersey Issues Stay at Home Order Closing All Non-Essential Retail Businesses<br /> </a><br /> <a href="https://www.csglaw.com/complying-with-harassment-discrimination-and-retaliation-laws-and-policies-during-the-covid19-pandemic">Complying With Harassment, Discrimination And Retaliation Laws And Policies During The COVID-19 Pandemic<br /> </a><br /> <a href="https://www.csglaw.com/coronavirus-relief-act-signed-into-law-what-employers-need-to-know">Coronavirus Relief Act Signed Into Law: What Employers Need to Know<br /> </a><br /> <a href="https://www.csglaw.com/families-first-coronavirus-response-act-what-employers-need-to-know-">Families First Coronavirus Response Act: House Passes Bill Mandating Two Forms of Paid Leave<br /> </a><br /> <a href="https://www.csglaw.com/employers-best-practices-for-managing-responses-to-the-coronavirus">Employers' Best Practices for Managing Responses to the Coronavirus</a><br /> &nbsp;</p> <p><strong>Litigation</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/various-sectors-affected-by-wave-of-covid19-bills-signed-into-law-on-april-14-by-new-jersey-governor-phil-murphy">Various Sectors Affected by Wave of COVID-19 Bills Signed into Law on April 14 by New Jersey Governor Phil Murphy</a><a href="https://www.csglaw.com/new-jerseys-emergency-pricing-law-triggered-by-the-covid19-crisis-requires-clarity"><em><strong><br /> <br /> </strong></em>New Jersey's Emergency Pricing Law Triggered by the COVID-19 Crisis Requires Clarity<br /> </a><a href="https://www.csglaw.com/csg-covid19-resource-center/civil-court-deadlines-and-operations"><br /> Civil Court Deadlines and Operations<br /> </a><br /> <a href="https://www.csglaw.com/csg-covid19-resource-center/new-jersey-governor-phil-murphy-signs-executive-order-106-prohibiting-residential-evictions-amid-covid19-outbreak">New Jersey Governor Phil Murphy Signs Executive Order 106, Prohibiting Residential Evictions Amid COVID-19 Outbreak</a><br /> &nbsp;</p> <p><strong>Privacy &amp; Data Security</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/covid19-fraud-warnings-from-the-fbi-do-not-let-fear-allow-you-to-be-phished">COVID-19 Fraud Warnings from the FBI: Do Not Let Fear Allow You to be Phished<br /> </a><br /> <a href="https://www.csglaw.com/privacy-laws-duty-to-warn-and-communication-considerations-concerning-covid19">Privacy Laws, Duty to Warn and Communication Considerations Concerning COVID-19<br /> </a><br /> <a href="https://www.csglaw.com/practical-considerations-for-employers-as-their-workforce-goes-remote-amid-covid19-outbreak">Practical considerations for employers as their workforce goes remote amid COVID-19 outbreak</a><br /> &nbsp;</p> <p><strong>Professional Liability</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/attorneys-six-tips-to-protect-yourself-from-malpractice-claims-in-todays-covid19-environment">Attorneys: Six Tips to Protect Yourself from Malpractice Claims in Today's COVID-19 Environment</a><a href="https://www.csglaw.com/csg-covid19-resource-center/attorney-ethics-considerations-in-the-age-of-coronavirus"><br /> <br /> Attorney Ethics Considerations in the Age of Coronavirus</a><br /> &nbsp;</p> <p><strong>Property Taxation &amp; Valuation</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/new-legislation-establishes-july-1-2020-as-the-filing-deadline-for-all-2020-property-tax-appeals">New Legislation Establishes July 1, 2020 as the Filing Deadline for All 2020 Property Tax Appeals</a><a href="https://www.csglaw.com/new-jersey-supreme-court-issues-order-extending-filing-deadlines-for-2020-tax-appeals"><br /> <br /> New Jersey Supreme Court Issues Order Extending Filing Deadlines for 2020 Tax Appeals<br /> <br type="_moz" /> </a></p> <p><strong>Real Estate, Development &amp; Land Use</strong><strong> </strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/new-jersey-begins-reopening-process">New Jersey Begins Re-Opening Process</a><a href="https://www.csglaw.com/csg-covid19-resource-center/in-continued-effort-to-flatten-the-curve-governor-murphys-executive-order-122-places-restrictions-on-nonessential-construction"><br /> <br /> In Continued Effort to Flatten the Curve, Governor Murphy's Executive Order 122 Places Restrictions on Non-Essential Construction</a><a href="https://www.csglaw.com/csg-covid19-resource-center/local-planning-boards-and-zoning-boards-of-adjustment-to-conduct-business-as-usual-during-the-covid19-crisis-says-the-njdca-virtually-or-telephonically"><br /> <br /> Local Planning Boards and Zoning Boards of Adjustment to Conduct Business as Usual During the COVID-19 Crisis Says the NJDCA - Virtually or Telephonically<br /> <br /> </a><a href="https://www.csglaw.com/franchise-secrets-how-franchisees-can-navigate-lease-issues-during-covid19"><em>Franchise Secrets</em>: How Franchisees Can Navigate Lease Issues During COVID-19</a><br /> &nbsp;</p> <p><strong>Tax</strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/expanded-tax-relief-for-tax-filings-payments-and-other-time-sensitive-actions">Expanded Tax Relief for Tax Filings, Payments and Other Time Sensitive Actions</a><a href="https://www.csglaw.com/csg-covid19-resource-center/treasury-secretary-sets-credit-start-date"><em><strong><br /> <br /> </strong></em>Treasury Secretary Sets Credit Start Date</a><em><strong><br /> <br /> </strong></em><a href="https://www.csglaw.com/csg-covid19-resource-center/tax-benefits-available-under-the-2-trillion-coronavirus-relief-package">Tax Benefits Available Under the $2 Trillion Coronavirus Relief Package</a><br /> <br /> <a href="https://www.csglaw.com/csg-covid19-resource-center/irs-issues-employer-credit-and-tax-extension-guidance">IRS Issues Employer Credit and Tax Extension Guidance</a><br /> <br /> <a href="https://www.csglaw.com/irs-new-york-and-new-jersey-all-extend-tax-deadlines">IRS, New York and New Jersey All Extend Tax Deadlines
<br /> </a><br /> <a href="https://www.csglaw.com/second-coronavirus-law-provides-tax-credit-for-employers-and-selfemployed">Second Coronavirus Law Provides Tax Credit for Employers and Self-Employed<br /> </a><br /> <a href="https://www.csglaw.com/coronavirus-tax-relief-means-millions-of-taxpayers-have-until-july-15th-to-pay-their-taxes">Coronavirus Tax Relief Means Millions of Taxpayers Have Until July 15th to Pay Their Taxes<br /> </a><br /> <a href="https://www.csglaw.com/trump-administration-requests-delay-of-tax-filing-deadlines-as-coronavirus-relief-measure">Trump Administration Requests Delay of Tax Filing Deadlines as Coronavirus Relief Measure<br type="_moz" /> </a><strong><br /> </strong></p> <p><strong>Trusts &amp; Estates<br /> </strong></p> <p><a href="https://www.csglaw.com/csg-covid19-resource-center/wealth-transfer-planning-opportunities-in-the-current-environment">Wealth Transfer Planning Opportunities in the Current Environment</a><a href="https://www.csglaw.com/csg-covid19-resource-center/why-clients-are-reviewing-their-estate-plans-now"><br /> <br /> Why Clients are Reviewing their Estate Plans Now<br /> <br type="_moz" /> </a></p> <p><strong>Additional Resources:&nbsp;</strong></p> <p><a href="http://www.cdc.gov/coronavirus/2019-ncov/index.html">Centers for Disease Control and Prevention</a></p> <ul> <li><a href="https://protect-us.mimecast.com/s/s1nACmZPW8S65kpFGLmQT?domain=cdc.gov">CDC's Business Pandemic Planning Checklist</a></li> </ul> <p><a href="https://www.fda.gov/emergency-preparedness-and-response/mcm-issues/coronavirus-disease-2019-covid-19">U.S. Food &amp; Drug Administration<br /> </a></p> <p><a href="https://www.osha.gov/SLTC/covid-19/">Occupational Safety and Health Administration<br /> </a></p> <p><a href="https://www.dol.gov/agencies/whd/pandemic">U.S. Department of Labor Wage and Hour Division<br /> </a></p> <p><a href="https://www.hhs.gov/about/news/coronavirus/index.html">U.S. Department of Health &amp; Human Services<br /> </a></p> <p><a href="https://www.irs.gov/coronavirus">Internal Revenue Service</a><br /> <br /> <a href="https://nj.gov/governor/index.shtml">State of New Jersey</a></p> <ul> <li><a href="https://nj.gov/governor/news/news/562020/approved/20200320j.shtml">Governor Murphy Announces Statewide Stay at Home Order, Closure of All Non-Essential Retail Businesses</a></li> </ul> <p><a href="http://www.nj.gov/health/cd/topics/ncov.shtml">State of New Jersey Department of Health</a></p> <p><a href="https://njcourts.gov/pressrel/2020/pr031520a.pdf?c=W2v">New Jersey Courts<br /> </a></p> <p><a href="https://www.health.ny.gov/diseases/communicable/coronavirus/">New York State Department of Health<br /> </a></p> <p><a href="http://www1.nyc.gov/site/doh/providers/health-topics/novel-respiratory-viruses.page">NYC Health</a><br /> <br /> <a href="http://www.njeda.com/about/Public-Information/Coronavirus-Information">NJEDA</a><br /> <br /> <a href="https://www.nj.gov/dca/COVID19.html">State of New Jersey Department of Consumer Affairs</a></p> <ul> <li><a href="https://naiopnewjersey.wildapricot.org/resources/DCA%20March%2025%202020%20COVID_Construction%20Guidance_Final%203.25.20.pdf">DCA&nbsp;Guidance on Municipal Reviews &amp; Inspections</a></li> </ul> <p><a href="http://www.njchamber.com/">New Jersey Chamber of Commerce</a></p> <ul> <li><a href="https://www.njchamber.com/news/njchambernow/748-2020-03-18-a-business-leader-s-guide-to-the-coronavirus">A Business Leader&rsquo;s Guide to the Coronavirus</a></li> </ul> <p><a href="https://www.booker.senate.gov/imo/media/doc/Office%20of%20U.S.%20Sen%20Cory%20Booker_%20A%20Coronavirus%20Pandemic%20Resource%20Guide%20for%20NJ%20(Updated%20April%204,%202020)%20(7).pdf">U.S. Senator Cory Booker's&nbsp;<em>Coronavirus Pandemic Resource Guide for New Jerseyans</em></a><a href="https://www.nj.gov/bpu/newsroom/reports/covid19.html"><br /> <br /> New Jersey Board of Public Utilities</a><a href="http://cv.business.nj.gov"><br /> </a></p> <ul> <li><a href="https://www.nj.gov/bpu/newsroom/2020/approved/20200313.html">New Jersey Board of Public Utilities Announces Utilities Have Voluntarily Suspended Service Shutoffs in Response to COVID-19</a></li> </ul> <p><a href="http://cv.business.nj.gov">New Jersey Business Action Center</a></p> <p><a href="http://www.sba.gov/disaster-assistance/coronavirus-covid-19">U.S. Small Business Administration</a></p> <ul> <li><a href="https://disasterloan.sba.gov/ela">Disaster Loan Assistance</a></li> </ul> <p><a href="https://www.uspto.gov/coronavirus">United States Patent and Trademark Office</a></p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert28 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=105775&format=xmlNew Jersey Issues Guidance on Resuming Elective Surgeries and Invasive Procedureshttp://csglaw.wiseadmin.biz/?t=40&an=109100&format=xml&p=7016<p><em>Last updated May 28, 2020</em></p> <p>On May 15, 2020, New Jersey Governor Phil Murphy issued an Executive Order allowing elective surgeries and invasive procedures to resume on May 26, 2020, subject to guidance developed by the New Jersey Department of Health (DOH) and the Division of Consumer Affairs (DCA).</p> <p><strong>Department of Health Guidance</strong></p> <p>In compliance with the Governor&rsquo;s Order, the DOH issued separate guidance for hospitals and for ambulatory surgery centers to resume elective surgeries and invasive procedures. The guidance for both facilities sets forth the necessary conditions and eligibility requirements for a facility to resume elective surgeries, as well as guidance on how to ensure continued patient and staff safety.</p> <p><em>Conditions for Facilities to Resume Elective Surgeries and Invasive Procedures:</em></p> <p>Both hospitals and ambulatory surgery centers are required to implement certain conditions to resume elective surgeries. Both facilities are required to comply with state and CDC guidelines to protect against the spread of COVID, enforce social distancing in work areas and common areas, and implement an established plan for cleaning and disinfecting facilities and screening healthcare workers for COVID symptoms prior to using the facilities. Hospitals are additionally required to create non-COVID care zones where possible and remain prepared for future possible surges in COVID cases.</p> <p><em>Eligibility to Resume Elective Surgeries and Invasive Procedures:</em></p> <p>To be eligible to resume elective surgeries and invasive procedures, hospitals are required to have a sustained downward trajectory of COVID cases for 14 days. To remain eligible, hospitals must monitor capacity data relating to COVID cases from the three most recent days. Hospitals must additionally monitor the capacity data of available and staffed ICU, Critical Care and Medical Surgical beds. Ambulatory surgery centers are eligible to resume elective surgeries based on the capacity data (i.e., COVID-19 infection rates, number of hospitalizations, ER admissions, etc.) from the hospital with which the ambulatory surgery center has a transfer agreement, and must ensure that the hospital has sufficient ICU and non-ICU beds and ventilators.</p> <p><em>Additional Requirements:</em></p> <p>Both facilities are subject to additional requirements to ensure the safe resumption of elective surgeries. To help ensure consistency across cases, hospitals and ambulatory surgery centers must create a site-based governance group to establish a prioritization policy of surgical and procedural care. In prioritizing cases, the DOH also lists factors that the governing group can consider, such as specialties or previously cancelled or postponed cases. As part of its prioritization policy, hospitals must use a level system to rank the urgency of cases.</p> <p>Hospitals are additionally required to separate COVID patients and non-COVID patients from each other. In contrast, ambulatory surgery centers are prohibited from performing elective surgeries on COVID positive patients. Both facilities are responsible for ensuring they have sufficient personal protective equipment (PPE) and must create a plan for the use of PPE by patients and healthcare workers consistent with CDC and DOH recommendations. Additionally, the facilities are required to ensure there is adequate staff for planned procedures. Ambulatory surgery centers must also have a transfer agreement with an acute healthcare facility in case of a second wave of COVID cases.</p> <p>All patients undergoing an elective surgery must be tested for COVID no more than 96 hours before the procedure to ensure they are negative, and all procedures must be scheduled in a manner that allows for social distancing. Facilities must also counsel patients to self-quarantine following testing, and social distancing prior to surgery.</p> <p>The full guidance for hospitals can be found <a href="https://nj.gov/health/legal/covid19/5-19-2020_HospitalGuidance_forResumingElectives.pdf">here</a> and ambulatory surgery centers <a href="https://nj.gov/health/legal/covid19/5-19-2020_ASCGuidance_forResumingElectives.pdf">here</a>.</p> <p><strong>Division of Consumer Affairs Guidance</strong></p> <p>On May 18, 2020, the DCA issued its policy for resuming elective procedures in an outpatient setting. Similar to the DOH guidance, the DCA&rsquo;s guidance includes necessary steps to ensure continued safety for patient and healthcare professionals. All healthcare professionals providing in-person patient care are required to adopt and comply with the following requirements:</p> <ul> <li> <p>Avoiding person-to-person contact in the office, including the continued utilization of telemedicine whenever possible, requiring patients to wear a face covering for in-person visits, screening patients for COVID symptoms upon arrival, and scheduling appointments in a manner that minimizes patient-to-patient contact.</p> </li> <li> <p>Facilitate social distancing within the office through policies such as limiting the number of individuals in exam rooms, installing physical barriers, and arranging for contactless patient registration and payment.</p> </li> <li> <p>Adopting enhanced office cleaning and disinfection, including adopting CDC guidelines for routinely cleaning and disinfecting high-touch areas, allowing sufficient time to clean between appointments, and maintaining staff levels sufficient to effectively perform cleaning and disinfecting protocols.</p> </li> <li> <p>Establish rigorous protections for staff through measures including accommodating telework where possible, requiring clinical staff to wear appropriate PPE and training them on its use, and staggering schedules or rotations to reduce the number of people in the office at a given time.</p> </li> <li> <p>Continued monitoring of developments and obligations at the state and federal level and developing a plan to respond to potential surges in COVID cases.</p> </li> </ul> <p>The DCA guidance also provides additional requirements for healthcare professionals performing elective surgery or invasive procedures in an outpatient setting that involve direct contact with a patient&rsquo;s face, eyes or mouth, or presents a high risk of aerosolization. These requirements include deferring elective surgery or routine procedures in which a patient is COVID-19 positive or symptomatic (for 10 days from when the patient first experienced symptoms or 3 days after recovery) and postponing any elective surgery or procedure for asymptomatic patients if a postponement is unlikely to result in an adverse outcome.</p> <p>The full DCA guidance can be found <a href="https://www.njconsumeraffairs.gov/COVID19/Documents/DCA-AO-2020-07.pdf">here</a>.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit <strong><a href="https://www.csglaw.com/csg-covid19-resource-center">CSG's COVID-19 Resource Center</a></strong>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert28 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109100&format=xmlUnited States Patent And Trademark Office Announces Continuing Relief Measures In Light of Expiration of Most Extensions on May 31, 2020http://csglaw.wiseadmin.biz/?t=40&an=109107&format=xml&p=7016<p><em>Last updated May 28, 2020</em></p> <p>On May 27, 2020, the United States Patent and Trademark Office (&ldquo;USPTO&rdquo;) announced certain revised and extended relief measures for those impacted by the COVID-19 pandemic. As set forth in <a href="https://www.csglaw.com/csg-covid19-resource-center/united-states-patent-and-trademark-office-extends-patent-and-trademark-deadlines-if-delay-is-due-to-covid19">our prior alert</a>, under the Coronavirus Aid, Relief, and Economic Security Act (&quot;CARES Act&quot;), the USPTO had extended certain trademark and patent filing deadlines. That relief is set to expire on May 31, 2020.</p> <p>Recognizing that many trademark and patent stakeholders, particularly small businesses and individuals, may require continued assistance given the significant hardships imposed by the pandemic, after May 31, 2020, the USPTO will begin to direct relief as described below.</p> <p><em><strong>Trademark Relief Measures:</strong></em></p> <ul> <li> <p>Applicants who were unable to submit a timely response or fee in response to an Office action &ndash; resulting in abandonment of a trademark application &ndash; should file a petition to revive.</p> </li> <li> <p>Applicants who missed the 36-month statutory deadline for filing a Statement of Use &ndash; resulting in abandonment of a trademark application &ndash; should file a petition to the Director.</p> </li> <li> <p>Registrants who missed a maintenance filing deadline or who were unable to timely respond to a post-registration Office action &ndash; resulting in cancellation or expiration of a trademark registration &ndash; should file a petition to the Director.</p> </li> <li> <p>The USPTO will continue to waive the petition fees for the above, so long as such petitions are accompanied by a statement that the delay was due to the COVID-19 outbreak. This relief will continue until June 30, 2020.</p> </li> <li> <p>For proceedings before the Trademark Trial &amp; Appeal Board, if the pandemic has prevented or interfered with a filing, the parties can make a request or file a motion for an extension or reopening of time.</p> </li> </ul> <p><em><strong>Patent Relief Measures:</strong></em></p> <ul> <li> <p>For <u>small</u> and <u>micro</u> entities only, filings that would have been deemed timely if filed by June 1, 2020 will now be deemed timely if filed by July 1, 2020.</p> </li> <li> <p>After May 31, 2020, large entities should seek relief on a case-by-case basis, through the filing of a petition for an extension or time or a petition to revive &ndash; accompanied by the required fee.</p> </li> <li> <p>For all entities, the USPTO will continue to waive fees for filing a petition to revive an application that became abandoned or a reexamination proceeding that became terminated or limited on or before June 30, 2020, if accompanied by a statement that the delay in filing or payment was due to the COVID-19 outbreak.</p> </li> </ul> <p>For more information or for further updates regarding your patent and trademark rights, please contact your CSG attorney or one of the authors listed below.</p> <p>Information pertaining to the USPTO&rsquo;s response to the COVID-19 outbreak can be <a href="https://www.uspto.gov/coronavirus">found here</a>.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit <strong><a href="https://www.csglaw.com/csg-covid19-resource-center">CSG&rsquo;s COVID-19 Resource Center</a></strong>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert28 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109107&format=xmlIRS Issues Proposed Regulations on Claiming Rehabilitation Tax Creditshttp://csglaw.wiseadmin.biz/?t=40&an=109086&format=xml&p=7016<p>On May 21, 2020, the Internal Revenue Service (the &ldquo;IRS&rdquo;) issued guidance on how to claim the rehabilitation tax credit under Section 47 of the Internal Revenue of Code of 1986, as amended (the &ldquo;Code&rdquo;). The guidance, in the form of proposed regulations, includes rules to coordinate the new 5-year period over which the credit may be claimed with other special rules for investment credit property.</p> <p><strong>Background</strong></p> <p>The proposed regulations were made necessary due to Section 13402(a) of the 2017 Tax Cuts and Jobs Act (TCJA), which modified Section 47 of the Code. Prior to the TCJA, Section 47(a) provided a two-tier credit for qualified rehabilitation expenditures (&ldquo;QREs&rdquo;) incurred in connection with the rehabilitation of a qualified rehabilitated building (&ldquo;QRB&rdquo;). The credit was as follows: (1) a twenty percent (20%) credit for QREs with respect to a certified historic building, and (2) a ten percent (10%) credit for QREs with respect to a QRB other than a certified historic building (for certain buildings first placed in service before 1936). Both credits were fully allowed in the taxable year the QRB was placed in service. For purposes of the above rule, a QRE generally is any amount properly chargeable to a capital account (i) for property for which depreciation is allowable under Section 168 and which is (I) nonresidential real property, (II) residential rental property, (III) real property which has a class life of more than 12.5 years, or (IV) an addition or improvement to property described in (I), (II), or (III) above, and (ii) in connection with the rehabilitation of a QRB.</p> <p>The TCJA repealed the ten percent (10%) credit for pre-1936 buildings and modified the rules for claiming the twenty percent (20%) credit for certified historic structures. These amendments were generally applicable to QRE amounts paid or incurred after December 31, 2017. In addition, the credit for certified historical structures remained at twenty percent (20%), but was to be claimed ratably over a 5-year period beginning in the tax year in which the QRB was placed in service. The TCJA also provided for a transition rule, which provided that in the case of QREs (for either a certified historic structure eligible for a twenty percent (20%) credit or a pre-1936 building eligible for a ten percent (10%) credit prior to December 31, 2017), with respect to any building owned or leased by the taxpayer at all times on and after January 1, 2018, the 24-month period selected by the taxpayer or the 60-month period selected by the taxpayer under the rule for phased rehabilitation is to begin no later than the end of the 180-day period beginning on December 22, 2017, and the amendments made the TCJA apply to such QREs paid or incurred after the end of the taxable year in which such 24-month or 60-month period ends.</p> <p>As amended by the TCJA, Code Section 47(a)(1) provided that, for purposes of the investment credit under Code Section 46, for any taxable year during the 5-year period beginning in the taxable year in which a QRB is placed in service, the rehabilitation credit for such taxable year is an amount equal to the ratable share for the year. Also, as amended by the TCJA, Section 47(a)(2) defined the ratable share for any taxable year during the credit period as the amount equal to twenty percent (20%) of the QREs with respect to the QRB, as allocated ratably to each year during the credit period. Section 47(b)(1), which the TCJA did not amend, provides that QREs with respect to any QRB are taken into account for the taxable year in which the QRB is placed in service.</p> <p><strong>Proposed Regulations</strong></p> <p>The proposed regulations provide that the rehabilitation credit is properly determined in the year the QRB is placed in service (consistent with prior law) but allocated ratably over the 5-year period as required by the TCJA, rather than resulting in the determination of five separate rehabilitation credits. Similarly, the proposed regulations follow the same prior law approach for the determination of a single rehabilitation credit for purposes of applying the rules of Section 50. Therefore, taxpayers claiming the rehabilitation credit under Section 47 with respect to QREs paid or incurred after December 31, 2017, generally will have the same Federal income tax consequences from the rules under Section 50 relating to recapture, basis adjustments, and leased property as taxpayers claiming the rehabilitation credit under prior law.</p> <p>The proposed regulations add &sect;1.47-7(a) through (e) and include: a general rule for calculating the rehabilitation credit; definitions of ratable share and rehabilitation credit determined; and a rule coordinating the changes to Section 47 with the special rules in Section 50. The proposed regulations also contain examples, including examples illustrating the interaction of Section 47 with rules in Section 50(a) (recapture in case of dispositions, etc.), Section 50(c) (basis adjustment to investment credit property), and Section 50(d)(5) (relating to certain leased property when the lessee is treated as owner and subject to an income inclusion requirement). The examples confirm that the credit is claimed evenly over a period of five (5) years and that any depreciable basis adjustment related to the credit is made entirely in the placed-in-service year. In a situation involving a lease where the credit is passed through to the tenant, the full amount of the credit must be amortized over the shortest depreciable life starting in the placed-in-service year.</p> <p><strong>Applicability</strong></p> <p>The proposed regulations apply to taxable years beginning on or after the date the Treasury decision adopting them as final is published in the Federal Register. Taxpayers may rely on these proposed regulations for QREs paid or incurred after December 31, 2017, in taxable years beginning before the date the Treasury decision adopts them as final is published in the Federal Register, provided the taxpayers follow the proposed regulations in their entirety and in a consistent manner. The IRS is requesting that comments on the proposed regulations be submitted electronically by July 21, 2020. A request for a public hearing can also be made.</p> <p>For more information, please contact your CSG attorney or the authors listed below.</p>Client Alert27 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109086&format=xmlSmall Business Administration Releases Critical Guidance on Paycheck Protection Program Loan Forgiveness and Application Reviewhttp://csglaw.wiseadmin.biz/?t=40&an=109057&format=xml&p=7016<p><em>Last updated May 26, 2020</em></p> <p>On May 22, 2020, the Small Business Administration (the &ldquo;SBA&rdquo;) released two highly-anticipated interim final rules regarding the Paycheck Protection Program (&ldquo;PPP&rdquo;). The first, an interim final rule on PPP loan forgiveness, gives much-needed clarity for borrowers regarding the costs eligible for loan forgiveness and any reduction in such loan forgiveness. The second interim final rule provides borrowers and lenders with additional guidance regarding the SBA&rsquo;s review of PPP applications to ensure compliance with the Coronavirus Aid, Relief, and Economic Security Act and the SBA&rsquo;s rules.</p> <p><a href="https://home.treasury.gov/system/files/136/PPP-IFR-Loan-Forgiveness.pdf"> The interim final rule on loan forgiveness</a> repeats and expounds on information contained in the previously-released loan forgiveness application. The interim final rule:</p> <ul> <li> <p>Explains that, in general, payroll costs paid or incurred during the eight week period beginning on the date of loan disbursement (the &ldquo;Covered Period&rdquo;) are eligible for forgiveness;</p> </li> <li> <p>Permits borrowers with bi-weekly or more frequent payroll cycles to seek forgiveness for payroll costs paid or incurred either during the Covered Period or during the eight week period beginning on the first day of the borrower&rsquo;s first payroll cycle following loan disbursement (the &ldquo;Alternative Payroll Covered Period&rdquo;);</p> </li> <li> <p>Clarifies that, to be eligible for forgiveness, payroll costs must be paid during the applicable eight-week period, except that payroll costs incurred during the borrower&rsquo;s last pay period of the applicable eight-week period are eligible for forgiveness if paid on or before the next regular payroll date after the eight-week period;</p> </li> <li> <p>Explains that payroll costs are considered incurred on the day the employee earns the pay (or, if the employee is not performing work but is still on payroll, on the schedule established by the borrower), and that payroll costs are considered paid either on the day paychecks are distributed or when the borrower originates an ACH credit transaction;</p> </li> <li> <p>Clarifies that the loan forgiveness for payroll compensation paid to owner-employees cannot exceed the lesser of 8/52 of 2019 compensation or $15,385 per individual, in total, across all businesses;</p> </li> <li> <p>Clarifies that bonuses, hazard pay and commission payments made to employees (including salary, wages, or commissions paid to furloughed employees) are eligible payroll expenses for forgiveness purposes (subject to the $15,385 limit per individual);</p> </li> <li> <p>Allows borrowers to seek forgiveness for non-payroll costs paid or incurred during the Covered Period, as long as any non-payroll costs incurred but not paid during the Covered Period are paid on or before the next regular billing date after the Covered Period (subject to the 25% cap on forgiveness of non-payroll costs);</p> </li> <li> <p>Defines full-time equivalent employees (&ldquo;FTEs&rdquo;) as those who work 40 hours or more, on average, each week;</p> </li> <li> <p>Grants borrowers the option to determine the full-time equivalency of part-time employees either by dividing the average number of hours each part-time employee was paid per week during the Covered Period by 40, or by assigning a full-time equivalency of 0.5 for each part-time employee;</p> </li> <li> <p>Clarifies that borrowers will not be doubly penalized for a reduction in FTEs and a consequent reduction in salary and wages, because the salary/wage reduction penalty applies only to the portion of the decline in employee salary and wages that is not attributable to the FTE reduction;</p> </li> <li> <p>Provides an exemption to the forgiveness reduction otherwise required due to an FTE reduction, if the borrower has made a good faith, written offer to rehire the employee or restore the employee&rsquo;s hours, even if the employee has rejected such offer;</p> </li> <li> <p>Confirms that if a borrower restores reductions in employee salaries and wages by June 30, 2020, the borrower will be exempt from any forgiveness reduction otherwise required due to salary and wage reductions;</p> </li> <li> <p>Confirms that if a borrower eliminates reductions in FTE employees by June 30, 2020, the borrower will be exempt from any forgiveness reduction otherwise required due to FTE reductions;</p> </li> <li> <p>Provides that, with respect to employees who are fired for cause, voluntarily resign, or voluntarily request a reduced schedule during the Covered Period or the Alternative Payroll Covered Period (an &ldquo;FTE Reduction Event&rdquo;), the borrower may count such employees &ldquo;at the same full-time equivalency level&rdquo; as before the FTE Reduction Event, when calculating the FTE reduction penalty;</p> </li> <li> <p>Clarifies that being exempt from a forgiveness reduction rule does not change or affect the requirement that at least 75% of the borrower&rsquo;s loan forgiveness amount must be attributable to eligible payroll costs.</p> </li> </ul> <p><a href="https://home.treasury.gov/system/files/136/PPP-IFR-SBA-Loan-Review-Procedures-and-Related-Borrower-and-Lender-Responsibilities.pdf">The interim final rule on PPP loan review</a> provides that:</p> <ul> <li> <p>The SBA may review (1) whether a borrower was eligible for a PPP loan (including a review of the SBA&rsquo;s existing rules on ineligible businesses and affiliation, as modified by the PPP); (2) whether the borrower correctly calculated its maximum loan amount and used the PPP loan for proper purposes; and (3) whether and in what amount the borrower is entitled to forgiveness;</p> </li> <li> <p>The SBA may review a loan of any size and at any time (subject to the six year period discussed below) in its discretion;</p> </li> <li> <p>Borrowers must retain PPP documentation for six years after the date the loan is forgiven or paid in full, and permit representatives of the SBA to access such files upon request;</p> </li> <li> <p>A borrower will have a chance to respond to an inquiry by its lender and the SBA;</p> </li> <li> <p>A borrower will be able to appeal a determination by the SBA that it was ineligible for a PPP loan, or ineligible for the loan amount or loan forgiveness (an appeal process will be set forth in a subsequent interim final rule);</p> </li> <li> <p>Within 60 days of the submission of the forgiveness application, the lender must approve or deny the application or it may deny the application without prejudice if an SBA review is pending.</p> </li> </ul> <p>CSG will continue to track any additional PPP guidance and provide updates. If you have any questions regarding any federal or state economic assistance programs, please reach out to your CSG attorney.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit <a href="https://www.csglaw.com/csg-covid19-resource-center"><strong>CSG's COVID-19 Resource Center</strong></a>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert26 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109057&format=xmlNJEDA Announces $50 Million Expansion of Emergency Grant Program for Small Businesses and Non-Profits: More Funding, Larger Grants, Expanded Eligibilityhttp://csglaw.wiseadmin.biz/?t=40&an=109070&format=xml&p=7016<p><em>Last updated May 26, 2020</em></p> <p>On May 22, 2020, the New Jersey Economic Development Authority (the &ldquo;NJEDA&rdquo;) announced a $50 million expansion of its Small Business Emergency Assistance Grant Program. Funding for the expanded program, referred to as Phase 2, will come from federal assistance to New Jersey under the Coronavirus Aid, Relief, and Economic Security Act (the &ldquo;CARES Act&rdquo;).</p> <p>Phase 2 offers larger grants and expanded eligibility to New Jersey&rsquo;s small businesses and nonprofit organizations. By eliminating the most restrictive eligibility criteria of the original funding phase, the Phase 2 grant program is accessible to a far broader range of applicants. The NJEDA has also increased the maximum funding level per qualified applicant to $10,000, which is twice that of the original program.</p> <p>Highlights of Phase 2 include:</p> <ul> <li> <p>$5 million will be set aside to fund grants to qualified businesses that were waitlisted during Phase 1 of the program.</p> </li> <li> <p>$15 million is reserved for qualified businesses operating in Opportunity Zone-eligible census tracts.</p> </li> <li> <p>Eligible applicants include NJ-based small businesses, home-based businesses, sole proprietorships, and 501(c)(3), 501(c)(4), and 501(c)(7) nonprofit organizations.</p> </li> <li> <p>Eligible applicants cannot have more than 25 full-time employees, as reported on their most recent WR-30 filing with the New Jersey Department of Labor and Workforce Development.</p> </li> <li> <p>Grant amounts will be calculated at $1,000 per full-time employee, with a maximum grant award of $10,000 (for applicants with 10 or more full-time employees).</p> </li> <li> <p>Sole proprietorships and other entities with no full-time employees will be eligible for $1,000 grants.</p> </li> <li> <p>Grant funds can be used to replace revenues lost as a result of business interruption caused by COVID-19.</p> </li> <li> <p>Grant funds must be used for operating expenses; grant funds cannot be used for capital expenditures, including construction.</p> </li> <li> <p>Each grant applicant will be required to certify that it was in operation on February 15, 2020, it will make a best effort not to furlough or lay off any employees from the time of application through six months after the end of New Jersey&rsquo;s COVID-19 declared state of emergency, it has been negatively impacted by the declared state of emergency, and it has a material financial need that cannot be overcome without the grant of emergency relief funds.</p> </li> <li> <p>Eligible applicants must be registered to do business in New Jersey, must be in good standing with the New Jersey Department of Labor and Workforce Development, and cannot have any outstanding tax liabilities.</p> </li> <li> <p>Applicants will be required to disclose any other funding received relating to COVID-19, including Small Business Administration loans and grants, forgivable portions of CARES Act Paycheck Protection Program loans, and federal Economic Injury Disaster grants.</p> </li> </ul> <p>Applications for Phase 2 are not yet available but are expected to be available soon. When available, applications will be processed on a first-come, first-served basis.</p> <p>CSG will continue to provide updates on state and federal funding programs. If you have any questions regarding any federal or state economic assistance programs, please reach out to your CSG attorney.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit <strong><a href="https://www.csglaw.com/csg-covid19-resource-center">CSG's COVID-19 Resource Center</a></strong>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert26 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109070&format=xmlSobelCo: Cyber Security and Fraud Vulnerability During a Pandemichttp://csglaw.wiseadmin.biz/?t=40&an=109020&format=xml&p=7016<p><a href="https://www.csglaw.com/biographies/michelle-schaap">Michelle A. Schaap</a> will participate in a SobelCo webinar on Thursday, May 21, at 8:30 am. The program entitled, &quot;Cyber Security and Fraud Vulnerability During a Pandemic,&quot; will discuss cybersecurity concerns companies are facing across the country in light of the COVID-19 health crisis.</p> <p>For more information and registration details, please visit <a href="https://myemail.constantcontact.com/Cyber-Security-and-Fraud-Vulnerability-During-a-Pandemic.html?soid=1103636165227&amp;aid=ucvE3jnGtH0">SobelCo's website</a>.</p> <br type="_moz" />Event21 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=109020&format=xmlWealth Transfer Planning Opportunities in the Current Environmenthttp://csglaw.wiseadmin.biz/?t=40&an=108966&format=xml&p=7016<p><em>Last updated May 20, 2020</em></p> <p>The current COVID-19 crisis and the resulting economic uncertainty have created significant wealth transfer opportunities for those high net worth families who are subject to the Federal estate and gift tax. The Federal exemption, which is the amount of assets that every individual can transfer during life or at death without the payment of estate or gift tax, is $11.58 million for 2020. The Federal exemption is scheduled to decrease to approximately $6.5 million on January 1, 2026. In the current environment of low interest rates and decreased asset values, there are a number of wealth transfer opportunities which should be considered in order to pass assets down to future generations with little or no tax cost. A brief discussion of some of the techniques is as follows:</p> <p><u><strong>Transfer to a Grantor Retained Annuity Trust</strong></u></p> <p>A grantor retained annuity trust (&ldquo;GRAT&rdquo;) is an irrevocable trust to which an individual transfers assets in exchange for an annuity payable over a specified term. Upon the expiration of the term, the remaining assets of the GRAT pass to the grantor&rsquo;s beneficiaries or trusts for their benefit. By structuring the grantor&rsquo;s retained annuity to be actuarially equal to the present value of the remainder interest, no taxable gift is made upon the creation of the GRAT or upon its termination when the remaining assets in the GRAT pass to the beneficiaries or trusts for their benefit. The remaining assets in the GRAT are removed from the grantor&rsquo;s taxable estate without using the grantor&rsquo;s Federal exemption.</p> <p><em><strong>Example: </strong></em>An individual transfers $5 million of marketable securities to a GRAT in June 2020 and retains the right to receive an annuity from the trust for five years. The rate used to value the gift to the remainder beneficiaries, known as the &sect;7520 rate, is only 0.6%. In order to &ldquo;zero out&rdquo; the gift, the grantor must receive an annuity equal to $1 million per year. If the assets of the GRAT appreciate or produce income equal to 5% per year, there will be approximately $755,000 of assets remaining in the GRAT at the end of the term which will pass to the beneficiaries or trusts for their benefit. Thus, the grantor will have transferred $755,000 of assets to the remainder beneficiaries without using any portion of his or her Federal exemption.</p> <p>A GRAT is effective only if the assets appreciate and/or produce income at a rate of return greater than the &sect;7520 rate in effect upon the creation of the GRAT. Given the low &sect;7520 rate and decreased asset values, there is a high potential that the assets will generate a rate of return in excess of the &sect;7520 rate over the term of the GRAT. There is little risk to establishing the GRAT. To the extent that the assets do not generate a rate of return in excess of the &sect;7520 rate, the GRAT is only required to make payments to the grantor utilizing the assets on hand. The grantor or the remainder beneficiaries do not have to fund the shortfall.</p> <p><u><strong>Sales to Intentionally Defective Grantor Trust<br /> </strong></u></p> <p>For owners of closely held businesses or real estate interests, a sale to an intentionally defective grantor trust (&ldquo;IDGT&rdquo;) for the benefit of family members should be considered. The goal of the transaction is to transfer the future income and appreciation of the asset to the next generation at a reduced gift tax cost.</p> <p>The grantor (creator) of the IDGT will make an initial cash gift, often referred to as a &ldquo;seed gift&rdquo;, to the trust which utilizes some or all of the grantor&rsquo;s Federal exemption. The trustee then purchases business interests or real estate interests from the grantor at a discount in exchange for a down payment and a promissory note. The promissory note must provide for adequate interest equal to or greater than the Applicable Federal Rate (&ldquo;AFR&rdquo;) to avoid the imputation of an additional gift of foregone interest. To receive the maximum benefit from the gift/sale to the IDGT, the assets in the trust must generate a rate of return that is higher than the AFR.</p> <p><em><strong>Example:</strong></em> Assume a grantor gifts cash to an IDGT in the amount of $200,000 using his or her Federal exemption. In June 2020, the grantor sells a minority interest in his or her business with a pre-discount value of approximately $2.8 million and a discounted value (for lack of control and marketability) of approximately $2 million to the IDGT in exchange for a down payment of $200,000 in cash and promissory note in the amount of $1.8 million with a 20-year term. The minimum AFR required by the IRS to avoid an additional gift is only 1.01%. If the assets of the IGDT appreciate at 5% per year, the remaining assets in the IDGT will be worth approximately $5.3 million pre-discount, after making the final interest and principal payment on the promissory note. The grantor will have effectively transferred approximately $5.3 million of assets from his or her estate plus the future income and appreciation by only using $200,000 of Federal exemption.</p> <p>There is an additional benefit to establishing an IDGT due to the income tax treatment of an IDGT as a &ldquo;grantor trust&rdquo; during the grantor&rsquo;s lifetime. A grantor trust is disregarded for income tax purposes and all of the income and deductions for the trust will be reported on the grantor&rsquo;s personal income tax return. The grantor&rsquo;s payment of the income taxes on behalf of the IDGT during the grantor&rsquo;s lifetime allow the assets of the trust to grow without the payment of income tax by the trust, which means that the grantor is essentially making additional tax-free gifts to the IDGT without using his or her Federal exemption.</p> <p><u><strong>Loans to Family Members</strong></u></p> <p>Another simple yet effective means to benefit and assist the next generation is through the use of intra-family loans. As discussed above, loans to family members must bear interest at a rate at least equal to the AFR, but with rates at historic lows, borrowing costs are reduced. In addition to new debt, existing debt instruments should be reviewed to determine whether it is advantageous to refinance.</p> <p><em><strong>Example: </strong></em>Assume a parent loans cash to a child or grandchild in the amount of $1 million to purchase an asset. The promissory note has a 10-year term and an interest rate equal to the AFR of 1.01%. If the asset appreciates at 5% per year, the asset will be worth approximately $1.5 million at the end of the term. After making the final interest and principal payment on the promissory note, approximately $500,000 of appreciation will have been transferred to the child or grandchild without using any of the parent&rsquo;s Federal exemption.</p> <p><u><strong>Conclusion<br /> </strong></u></p> <p>Each of the wealth transfer opportunities discussed above is not mutually exclusive and can be combined to achieve a significant amount of wealth transfer. Now is the time to act to take advantage of the opportunities provided by the low interest rates and decreased asset values. Please reach out to any of the members of our Trusts &amp; Estates Group to discuss your estate planning needs.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit <strong><a href="https://www.csglaw.com/csg-covid19-resource-center">CSG's COVID-19 Resource Center</a></strong>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert20 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=108966&format=xmlCoronavirus and Civil Court Deadlines and Operationshttp://csglaw.wiseadmin.biz/?t=40&an=107067&format=xml&p=7016<p><em>Last updated May 19, 2020</em></p> <p>Two months since the beginning of the COVID-19 coronavirus outbreak, judges, attorneys and litigants have settled into a &ldquo;new normal&rdquo; with respect to virtual litigation, and courts have begun to ease some of the restrictions put in place at the outset of the outbreak. The below contains the most recent updates for courts in New Jersey and New York. Courts are continually updating their policies, and if you have a specific question as to how your case, or potential case, may be impacted, please contact your CSG attorney.</p> <p><u><strong>New Jersey State Court </strong></u></p> <p>New Jersey courts are moving towards normalizing court proceedings amid the pandemic, albeit virtually, and most court events and proceedings are being conducted virtually, either through telephonic or video-conference proceedings. New Jersey courts are also using live-streaming technology for certain criminal matters.</p> <p>Pursuant to the Supreme Court&rsquo;s April 24, 2020 Second Omnibus Order, most extensions of discovery deadlines and tolling of time periods have ended as of May 10, 2020. In recognition of the continuing health crisis, however, deadlines for discovery involving physical or mental examinations, depositions or appearances of doctors, nurses and healthcare workers, as well as affidavits of merit in medical and professional malpractice cases are extended through May 31, 2020. The Supreme Court has further directed that depositions should continue to be conducted remotely through at least May 31, 2020. Additionally, administrative dismissals for lack of prosecution shall continue to be tolled through May 31, 2020, and in-person jury trials and grand jury proceedings also remain suspended through May 31, 2020. Bergen and Mercer Counties, however, will begin a pilot program for virtual grand jury proceedings, using Zoom technology, by the end of the month, with the defendant&rsquo;s consent.</p> <p><u><strong>District of New Jersey</strong></u></p> <p>On April 17, 2020, the District of New Jersey entered Standing Order 2020-09, continuing all jury trials scheduled to begin before May 31, 2020. Similarly, no new grand juries will be empaneled through May 31, 2020. The District Court further ordered that all filing and discovery deadlines which were to fall between May 1, 2020 and May 31, 2020 shall be extended for 30 days. This extension, however, does not alter deadlines previously extended by the Court&rsquo;s Standing Order 2020-04 (which extended filing and discovery deadlines between March 25, 2020 and April 30, 2020 by 45 days). The District Court&rsquo;s Standing Orders make clear that the extensions do not toll or extend the applicable statute of limitations, which must be considered by litigants contemplating filing an action.</p> <p><u><strong>New York State Court </strong></u></p> <p>On March 22, 2020, the New York court system entered an administrative order limiting all paper and electronic filings to essential matters. Effective May 4, 2020, New York courts have eased the prohibition regarding new filings. While the New York court system is not accepting new non-emergent matters, litigants may now electronically file new motions as well as responsive papers to previously filed motions and applications. Virtual proceedings are also expanding to non-essential matters in New York City courts, and in update New York certain counties have reopened to the public effective May 18, 2020. New York City court remain closed to the public. No new jury trials will commence until further notice of the Court.</p> <p><u><strong>Southern District of New York</strong></u></p> <p>In the Southern District of New York, all jury trials, both civil and criminal remain suspended until at least June 1, 2020. With respect to discovery and deadlines, judges have been directed to revise their individual rules with respect to orders of general applicability extending time in civil matters, and adjourning conferences and motions. Please contact your CSG attorney with any questions regarding how your case may be impacted.</p> <p><u><strong>Eastern District of New York</strong></u></p> <p>In the Eastern District of New York, all civil and criminal petit jury selections and jury trials, as well as grand jury selections are adjourned through June 15, 2020. As in the Southern District, adjournment of case specific deadlines in civil and criminal cases is at the discretion of the assigned judges.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit <strong><a href="https://www.csglaw.com/csg-covid19-resource-center">CSG's COVID-19 Resource Center</a></strong>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert19 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=107067&format=xmlNew Legislation Establishes July 1, 2020 as the Filing Deadline for All 2020 Property Tax Appealshttp://csglaw.wiseadmin.biz/?t=40&an=108941&format=xml&p=7016<p><em>Last updated May 18, 2020</em></p> <p>The Legislature has unanimously passed, and the Governor is poised to sign, a bill that establishes July 1, 2020 as the filing deadline for 2020 tax year appeals&nbsp;to the New Jersey Tax Court, as well as the 21 County Boards of Taxation. This law supersedes the original filing deadline of April 1st and, for revaluation and reassessment municipalities, May 1st. With the uncertainty of the deadline now resolved, taxpayers have until July 1st to have their properties reviewed and analyzed to determine whether a 2020 property tax appeal is warranted.</p> <p>While the primary concern during this time is obviously the health and safety of all, the economic consequences resulting from this crisis are already self-evident. The nature, extent and duration of the COVID-19 impact on real estate valuations remain uncertain. Many property owners are still dealing with the immediate effects of the pandemic and may not have even begun to focus on how it has affected their property tax assessments.</p> <p>Further, it must be noted that the &ldquo;valuation date&rdquo; for the 2020 tax year was October 1, 2019. As the paralyzing scope of the pandemic presented only at the beginning of March 2020, it could technically be viewed as a &ldquo;post valuation date&rdquo; event and, on the surface, be deemed &lsquo;not relevant&rsquo; for the 2020 tax year. This may well be the response of municipalities in defense of 2020 appeals filed as a result of the pandemic. However, each property owner should nevertheless evaluate its property; for while whatever relevance COVID-19 has for the 2020 tax year, the near future impact may be so severe that it will certainly have relevance for the 2021 tax year. Therefore, filing a 2020 appeal may place a taxpayer in a better position to negotiate with the municipality for the 2021 tax year and beyond.</p> <p>Certain property types appear to have been indisputably impacted by the pandemic. Topping that list are retail and hospitality properties, including restaurants. Closely following those asset classes is the office building segment as the amount and format of office space required by tenants in the &ldquo;new normal&rdquo; will be, by many accounts, fundamentally different. There could also be a drastic change in the multi-unit residential marketplace with the advent of the rising unemployment rate as well as the wild card of how and where people will choose to live after having experienced the health consequences of the pandemic in our densely populated metropolitan areas.</p> <p>At the other end of the spectrum, there may well be certain property types whose valuations are actually enhanced by the consequences of the pandemic. Warehouse and distribution centers will likely continue to experience the market appreciation they were experiencing before the pandemic hit. Importantly, this trend may lead municipalities to continue and even expand the practice of filing &ldquo;reverse tax appeals&rdquo; through which they actually seek to increase the assessment on those properties.</p> <p>Finally, from the redevelopment standpoint, we are aware of analyses being performed in Trenton concerning potential amendments to the statutory regime providing for Payments in Lieu of Taxation (&quot;PILOTs&quot;). It is likely that the State will focus on expanding the toolkit for encouraging redevelopment efforts in the face of a drastically changed real estate landscape.</p> <p>CSG&rsquo;s Property Tax Group is poised to address all of these issues and we welcome the opportunity to evaluate properties for appeal potential at no charge. Tax appeals generally are handled by the firm on a contingency fee arrangement, although other fee arrangements, including application of standard hourly rates, can be utilized.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit&nbsp;<strong><a href="https://www.csglaw.com/csg-covid19-resource-center">CSG's COVID-19 Resource Center</a></strong>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert18 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=108941&format=xmlSBA Finally Releases Loan Forgiveness Application for Paycheck Protection Programhttp://csglaw.wiseadmin.biz/?t=40&an=108925&format=xml&p=7016<p><em>Last updated May 16, 2020</em></p> <p>The SBA finally released the long anticipated forgiveness application. The SBA also announced that it will issue regulations and guidance soon to further assist borrowers with the completion of their applications and to provide lenders with guidance on their responsibilities.</p> <p><a href="https://content.sba.gov/sites/default/files/2020-05/3245-0407%20SBA%20Form%203508%20PPP%20Forgiveness%20Application.pdf">The form and instructions</a> include several measures to reduce compliance burdens and simplify the process for borrowers, including:</p> <ul> <li> <p>Options for borrowers to calculate payroll costs using an &ldquo;alternative payroll covered period&rdquo; that aligns with borrowers&rsquo; regular payroll cycles;</p> </li> <li> <p>Flexibility to include eligible payroll and non-payroll expenses paid or incurred during the eight-week period after receiving their PPP loan;</p> </li> <li> <p>Step-by-step instructions on how to perform the calculations required by the CARES Act to confirm eligibility for loan forgiveness (including head count and wage reductions);</p> </li> <li> <p>Borrower-friendly implementation of statutory exemptions from loan forgiveness reduction based on rehiring by June 30th; and</p> </li> <li> <p>Exemption from the loan forgiveness reduction for borrowers who have made a good-faith, written offer to rehire workers that was declined.</p> </li> </ul> <p>Borrowers selecting the &ldquo;alternative payroll covered period&rdquo; will have their administrative burdens lessened by aligning the eight-week (56-day) forgiveness period with their regular payroll cycles. For example, if the Borrower received its PPP loan proceeds on Monday, April 20, and the first day of its first pay period following its PPP loan disbursement is Sunday, April 26, the first day of the Alternative Payroll Covered Period is April 26 and the last day of the Alternative Payroll Covered Period is 56 days later &ndash; in this example, Saturday, June 20.</p> <p>The application also allows for the forgiveness of the payment of eligible non-payroll expenses paid during the 56 days after the receipt of the funds <u>and</u> eligible non-payroll expenses incurred during the 56-day period but paid after the 56-day period if paid on or before the next regular billing date. The limit on payment of eligible non-payroll expenses remains at 25% of the total forgiveness amount.</p> <p>The instructions also provide a list of documents each borrower must submit with the application and a list of documents they must retain for six years and provide upon request.</p> <p>We will post additional information on our website when the SBA issues forgiveness regulations and when it provides additional guidance.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit <strong><a href="https://www.csglaw.com/csg-covid19-resource-center">CSG's COVID-19 Resource Center</a></strong>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert16 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=108925&format=xmlNew Jersey Residents Can Now Order a Cocktail To Gohttp://csglaw.wiseadmin.biz/?t=40&an=108919&format=xml&p=7016<p><em>Last udpated May 19, 2020</em></p> <p><em>Governor Murphy Signs A3966 into Law, which allows the sale of mixed drinks up to 16 ounces in a sealed container for takeout or delivery</em></p> <p>New Jersey residents can now order a pre-mixed cocktail to go with their takeout and delivered meals under a bill signed into law by Gov. Phil Murphy today.</p> <p>The law allows bars and restaurants with plenary retail consumption licenses, hotel or motel licenses, seasonal retail consumption licenses, and concessionaire permittees, to sell and deliver house-made cocktails in sealed containers during the state of emergency.</p> <p>Craft distillery licensees are permitted to sell distilled alcoholic beverages that are manufactured on the licensed premises and mixed or blended with other alcoholic or nonalcoholic beverages and sold in closed and sealed containers. Craft distilleries can also sell distilled alcoholic beverages in original containers accompanied by one or more nonalcoholic beverages or food stuffs that may be combined by the consumer to prepare a mixed drink.</p> <p>This is a change to the law, which previously only permitted sales of alcohol for takeout or delivery in original containers, for example, a bottle of wine or vodka, or a six-pack of beer. Under the new law, mixed cocktails with distilled spirits may be sold in closed and sealed containers that are affixed with a &ldquo;tamper evident seal&rdquo; and hold no more than 16 fluid ounces. Other alcoholic beverages that are not distilled spirits (i.e., sangria or beer) may be sold to go in any size container. Disposable containers or jars with lids must be &ldquo;tamper evident.&rdquo;&nbsp;The Division of ABC has advised licensees that &ldquo;disposable cups with lids that have holes are not permitted&rdquo; to be used for take-out mixed drinks. Licensees are still required <a href="https://www.csglaw.com/csg-covid19-resource-center/how-can-liquor-licensees-sell-and-deliver-alcohol-during-the-covid19-shutdown">to obtain a transit insignia</a> for each vehicle used to deliver to a customer.</p> <p>New Jersey now joins over 30 other states and Washington, D.C. that allow cocktails to-go.</p> <p>The law expires six months following the date: (1) which the state of emergency has ended; or (2) on which the coronavirus related occupancy/seating restrictions no longer apply to licensed premises, whichever is later.</p> <p>This action by Governor Murphy helps brick-and-mortar restaurants and bars in the State, whose industry has been hard hit amid the spread of COVID-19. Restaurants and bars have only been able to offer takeout or delivery of food and alcohol in original containers to customers; the sales of cocktails to-go in containers of no more than 16 fluid ounces is a welcome addition to their offerings to New Jersey residents.</p> <p>As new advisories, guidance, and laws for restaurant and bar operations are issued, CSG will continue to provide updates. If you have any questions or require any assistance regarding the operation of your liquor license, or have questions about the new law, please contact the authors below.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit <a href="https://www.csglaw.com/csg-covid19-resource-center"><strong>C</strong><strong>SG's COVID-19 Resource Center</strong></a>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p> <br type="_moz" />Client Alert15 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=108919&format=xmlNJ ChamberEdge: The Post-Pandemic Workplace Will Look Like Thishttp://csglaw.wiseadmin.biz/?t=40&an=108902&format=xml&p=7016<p><a href="/?t=3&amp;a=18952&amp;format=xml&amp;p=16431">Daniel A. Schwartz</a>, CSG's Managing Member, was&nbsp;featured in an editorial roundtable in the New Jersey Chamber of Commerce's May 2020 issue of <em>ChamberEdge</em> alongside fellow business leaders from across the State sharing his post-COVID-19 workplace predictions and strategies.</p> <p>He says, &quot;We have witnessed the future of practicing law, which will continue to evolve when we return to the office. I expect increased virtual collaboration with colleagues and clients, and a more remote workforce. Further, we realize that less office space will be required as the discontinuation of large gatherings will make conference and board rooms largely a thing of the past.&quot;</p> <p>To read the full article, please visit the <a href="https://www.njchamber.com/edge/824-the-post-pandemic-workplace-will-look-like-this">New Jersey Chamber of Commerce's website</a>.</p>Publication15 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=108902&format=xmlCSG Tops EarthShare New Jersey's Responsible Tomorrows Contesthttp://csglaw.wiseadmin.biz/?t=40&an=108878&format=xml&p=7016<p>Chiesa Shahinian &amp; Giantomasi PC (&ldquo;CSG&rdquo;) is proud to announce that Team CSG topped EarthShare New Jersey&rsquo;s inaugural Responsible Tomorrows Contest, a virtual challenge hosted on the EarthShare Green Living app tracking sustainable actions taken by participants for points in a friendly competition with other businesses across the State. The team participated in celebration of this year&rsquo;s milestone 50th anniversary of Earth Day.</p> <p>In addition to earning a top spot for the firm at the company level, members of the immediate and extended CSG family led the statewide competition individually. Marie Brockway, Environmental and Litigation paralegal; Dawn Afanador, Director of Marketing &amp; Business Development, and her daughter; and <a href="/?t=3&amp;a=18851&amp;format=xml&amp;p=16431">Diana L. Buongiorno</a>, a Member with the Environmental Group, earned the contest&rsquo;s first, second and third place, respectively.</p> <p>CSG&rsquo;s Environmental Group has traditionally celebrated Earth Day by partnering with local conservation organizations as part of its annual service project. In recent years, the Group has assisted with the development of a rain garden at the New Weis Center in Ringwood; the revitalization of the Great Swamp Watershed Association&rsquo;s Conservation Management Area in Harding Township; and the clean-up of the Spruce Run Reservoir in Clinton. These efforts have earned the firm recognition among the Commerce and Industry Association of New Jersey&rsquo;s <em>Environmental Leadership</em> and <em>Companies that Care</em> award recipients.</p> <p>&ldquo;Despite the physical distance from our colleagues, this year&rsquo;s Earth Day celebration was a huge success. I am grateful to our contest participants, who consistently endeavor to position CSG as a leading environmental influence in the communities we serve,&rdquo; stated <a href="/?t=3&amp;a=18960&amp;format=xml&amp;p=16431">Dennis M. Toft</a>, Chair of CSG&rsquo;s Environmental Group.</p> <p>To learn more about EarthShare New Jersey, please <a href="http://www.earthsharenj.org/">click here</a>.</p>News15 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=108878&format=xmlNew Jersey Begins Re-Opening Processhttp://csglaw.wiseadmin.biz/?t=40&an=108874&format=xml&p=7016<p><em>Last updated May 14, 2020</em></p> <p>As the rate of reported new COVID-19 cases in New Jersey continues to decline, Governor Murphy has begun the process of reopening the State. On May 13, 2020, the Governor issued Executive Order No. 142 (the &ldquo;Order&rdquo;) permitting (i) non-essential construction to resume, (ii) gatherings under specific guidelines and (iii) non-essential retail businesses to reopen for curbside pickup service.</p> <p><strong>Non-Essential Construction Projects</strong></p> <p>The Governor chose to begin the reopening of the State with non-essential construction projects, because construction sites are generally limited to workers, rather than customers and other members of the public, and therefore involve less risk of significant transmission of COVID-19 in the community. As of 6:00 a.m. on Monday, May 18, 2020 all construction projects in the State will be permitted to move forward. However, all businesses engaged in construction projects must, at a minimum, adopt and strictly adhere to the following safety requirements:</p> <ul> <li> <p>Prohibit non-essential visitors from entering the worksite;</p> </li> <li> <p>Engage in appropriate social distancing measures when picking up or delivering equipment or materials;</p> </li> <li> <p>Limit worksite meetings, inductions, and workgroups to groups of fewer than 10 individuals;</p> </li> <li> <p>Require individuals to maintain six feet or more distance between them wherever possible;</p> </li> <li> <p>Stagger work start and stop times where practicable;</p> </li> <li> <p>Identify congested and &ldquo;high-risk areas,&rdquo; and limit the number of individuals at those sites concurrently where practicable;</p> </li> <li> <p>Stagger lunch breaks and work times where practicable to enable operations to safely continue while utilizing the least number of individuals possible at the site;</p> </li> <li> <p>Require workers and visitors to wear cloth face coverings, in accordance with CDC recommendations, while on the premises, except where doing so would inhibit the individual&rsquo;s health or the individual is under two years of age, and require workers to wear gloves while on the premises. Businesses must provide, at their expense, such face coverings and gloves for their employees. If a visitor refuses to wear a cloth face covering for non-medical reasons and if such covering cannot be provided to the individual by the business at the point of entry, then the business must decline entry to the individual. Where an individual declines to wear a face covering on the premises due to a medical condition that inhibits such usage, neither the business nor its staff shall require the individual to produce medical documentation verifying the stated condition;</p> </li> <li> <p>Require infection control practices, such as regular hand washing, coughing and sneezing etiquette, and proper tissue usage and disposal;</p> </li> <li> <p>Limit sharing of tools, equipment, and machinery;</p> </li> <li> <p>Where running water is not available, provide portable washing stations with soap and/or alcohol-based hand sanitizers that have greater than 60% ethanol or 70% isopropanol;</p> </li> <li> <p>Require frequent sanitization of high-touch areas like restrooms, breakrooms, equipment, and machinery;</p> </li> <li> <p>When the worksite is an occupied residence, require workers to sanitize work areas and keep a distance of at least six feet from the occupants; and</p> </li> <li> <p>Place conspicuous signage at entrances and throughout the worksite detailing the above mandates.</p> </li> </ul> <p><strong>Social Gatherings</strong></p> <p>Under a previously issued executive order, Executive Order No. 107, the Governor cancelled gatherings of individuals, such as for parties, celebrations, or other social events. After careful consideration the State has determined that whereas gatherings generally present a significant risk of person-to-person transmission, attendees at gatherings who remain in their vehicles and therefore do not come into significant in-person contact during the gathering pose a lower threat to public health and safety.</p> <p>The newly issued Order carves out an exception to Executive Order No. 107 for any gatherings where participants arrive in a vehicle and remain in that same vehicle during the entirety of the gathering. Each attendee&rsquo;s vehicle must remain entirely closed at all times, meaning that the windows, doors, sunroofs, and tops of the vehicle must be closed at all times unless (i) the vehicle is more than six feet away from any other vehicle or individual except for attendees present at the gathering; or (ii) a law enforcement officer, appropriate public official, or private security guard asks any attendee to open the vehicle&rsquo;s windows, doors, sunroofs, and/or tops. If attendees are not within closed vehicles, such attendees must follow all previous applicable Executive Orders and Administrative Orders, as well as wear cloth face covering in any setting where social distancing measures are difficult to maintain, except where doing so would inhibit that individual&rsquo;s health. Additionally, under the Order recreational and entertainment events are permitted, insofar as attendees are restricted to their vehicles. Notwithstanding the foregoing, nothing in the Order prevents an individual from leaving a vehicle, opening a vehicle&rsquo;s windows, sunroofs, doors, and/or tops, and/or approaching a vehicle, if done to protect their health or safety or the health or safety of another individual, or to access a restroom. In the event a gathering or event requires pre-payment, or seeks donations of any kind, contactless payment options must be offered where feasible.</p> <p><strong>Non-Essential Retail Businesses</strong></p> <p>The State has determined that since curbside pickup avoids unnecessary contact between customers and staff, and is limited to a similar amount of contact that may happen when products are delivered to a residence, non-essential retail businesses can offer curbside pickup services. The Order permits non-essential retail businesses to reopen to the public as of 6:00 a.m. on Monday May 18, 2020, but only if such businesses adopt policies that include at a minimum the following requirements:</p> <ul> <li> <p>Customers shall not be permitted to enter the brick-and-mortar premises, but shall be permitted to pick up goods outside of the establishment that they have already ordered (&ldquo;Curbside pickup&rdquo;);</p> </li> <li> <p>In-store operations shall be limited, wherever feasible, to those employees who are responsible for the operations required for Curbside Pickup;</p> </li> <li> <p>Customer transactions shall be handled in advance by phone, email, facsimile, or other means that avoid person-to-person contact, wherever feasible;</p> </li> <li> <p>Customers shall notify the retailer by text message, email, or phone once they arrive, whenever feasible, or make best efforts to schedule their arrival time in advance. The customer shall be asked to remain in their vehicle, if arriving by car, until store staff delivers the purchase;</p> </li> <li> <p>Designated employees shall bring goods outside of the retail establishment and place the goods directly in a customer&rsquo;s vehicle whenever feasible; and</p> </li> <li> <p>Retail businesses operating in shopping malls are permitted to operate by Curbside Pickup, but employees must bring the goods to customers at the exterior of the mall and shall place them directly in a customer&rsquo;s vehicle whenever feasible. The indoor portions of shopping malls shall remain closed to the public.</p> </li> </ul> <p>Non-essential retail business employers that choose to open must take special precautions to ensure the safety of employees. Employers are required to follow heightened health requirements that at a minimum:</p> <ul> <li> <p>Require infection control practices, such as regular hand washing, coughing and sneezing etiquette, and proper tissue usage and disposal;</p> </li> <li> <p>Provide employees break time for repeated handwashing throughout the workday;</p> </li> <li> <p>Provide sanitization materials, such as hand sanitizer and sanitizing wipes, to staff;</p> </li> <li> <p>Require frequent sanitization of high-touch areas to which workers have access; and</p> </li> <li> <p>Require workers to wear cloth face coverings and gloves when interacting with other workers or customers and require workers to wear gloves when in contact with customers or goods. Businesses must provide, at their expense, such face coverings and gloves for their employees.</p> </li> </ul> <p>Lastly, the Order requires every person or entity in the State or doing business in the State, to cooperate fully in all matters concerning the Order and all previous executive orders. No municipality, county or any other agency or political subdivision of the State may enact or enforce any order, rule regulation, ordinance, or resolution which will or might in any way conflict with any of the provisions of the Order, or which will or might in any way interfere with or impede the achievement of the Order. The State Director of Emergency Management has been given the authority to, at its discretion, make additions, amendments, clarifications, exceptions, and exclusions to the terms of the Order.</p> <p>For additional information pertaining to the coronavirus outbreak, please visit <strong><a href="https://www.csglaw.com/csg-covid19-resource-center">CSG's COVID-19 Resource Center</a></strong>.</p> <hr /> <p><em>This publication contains general information on recent legal developments and is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. Attorney Advertising. Prior results do not guarantee a similar outcome.</em></p>Client Alert14 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=108874&format=xmlCSG's John-Basta Tapped for Governor Murphy's Restart and Recovery Advisory Councilhttp://csglaw.wiseadmin.biz/?t=40&an=108798&format=xml&p=7016<p><a href="/?t=3&amp;a=18976&amp;format=xml&amp;p=16431">Lisa A. John-Basta</a>, a Member with Chiesa Shahinian &amp; Giantomasi PC&rsquo;s (&ldquo;CSG&rdquo;) Real Estate, Development &amp; Land Use Group, has been appointed to New Jersey Governor Phil Murphy&rsquo;s Restart and Recovery Advisory Council as part of its Facilities &amp; Construction Subcommittee.</p> <p>The Council brings together leaders from various industry, community and faith-based groups and institutions across New Jersey to advise State leadership on economic issues impacted by the pandemic. It consists of nine subcommittees, which include Facilities and Construction; Government; Health Care; Main Street; Manufacturing and Supply Chain; Professional Services; Social Services and Faith; Tourism and Entertainment; and Transportation and Infrastructure.</p> <p>&ldquo;As we begin the difficult task of restarting New Jersey&rsquo;s economy and recovering from the damaging effects of COVID-19, this advisory council brings together leaders from all walks of New Jersey life,&rdquo; said Governor Murphy in the statement announcing the Council&rsquo;s formation. &ldquo;This group will not only help us gather the local intelligence we need to get our economy running again, but also will help us create the framework for coping with our new long-term economic realities.&rdquo;</p> <p>In serving the Council&rsquo;s Facilities &amp; Construction Subcommittee, John-Basta will draw upon her more than fifteen years of experience representing municipalities and private developers throughout the land use, zoning and redevelopment processes to contribute towards the State&rsquo;s reopening plan in light of the ongoing COVID-19 health crisis. A seasoned land use attorney, she is a co-author of the <em>New Jersey Zoning &amp; Land Use Administration</em>, acclaimed as a foremost reference on the intricacies of the State&rsquo;s Municipal Land Use Law by land use boards and judges.</p>News11 May 2020 00:00:00 -0800http://csglaw.wiseadmin.biz/?t=40&an=108798&format=xml