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Client Memos

Since the Coronavirus Aid, Relief, and Economic Stabilization (CARES) Act was passed in late March, many news items have come out which affect your operations. Below is a summary of key HMM memos discussing these items:

3/30/2020: Coronavirus Aid, Relief, and Economic Security (CARES) Act

A summary presentation by HMM’s Tax department which discusses the various programs included in the act.

3/31/2020: Summary of Tax Changes- March 2020

A summary of the COVID-19 related tax changes.

4/2/2020: Payroll Protection Program FAQ

Frequently Asked Questions about the Payroll Protection Program (PPP)

4/8/2020: New York State Budget Update

Summary of items from the 2020-2021 New York State Budget which might affect healthcare providers

4/10/2020: CARES Act Provider Relief fund

Announcement of the Provider Relief Fund’s Phase 1 distribution

4/14/2020: Deferral of Employment Tax Deposits and Payments

Summary of employment tax deposits and payments which may be eligible to be deferred

4/22/2020: Recommended Documentation for Emergency Paid Sick Leave

Recommendation on what documentation to keep as part of the emergency paid sick leave program

4/24/2020: CARES Act Provider Relief Fund Update

Announcement of the Provider Relief Fund’s Phase 2 distribution and reconciliation of both distributions

4/28/2020: CARES Act Provider Relief Fund Update

Announcement of the application process for targeted distributions and procedure for general distribution overpayments

4/28/2020: Payroll Protection Program Loan Update

Announcement of mandatory audits of entities who borrow $2 Million or more under the PPP Loan Program

5/4/2020: Provider Relief Fund Overpayments

Clarification on the procedure for general distribution overpayments

5/15/2020: Payroll Protection Program Loan Update

The US Department of the Treasury and the Small Business Administration (SBA) released some updated details to the Paycheck Protection Program (PPP). These updates effect (a) Safe Harbor Repayment Deadline, (b) Economic Necessity Requirement for PPP Loans, and (c) Tax Implications of PPP Loans.

5/20/2020: Medicare Coverage for COVID-19 Testing

Update on COVID-19 testing for Medicare eligible residents

5/20/2020: COVID-19 Testing of Nursing Home and Adult Care Facility Employees

Update on the requirement for all nursing home and ACF employees and who is financially responsible for these tests.

Please contact the office with any questions or concerns.