Jennings, Strouss & Salmon, PLC

Labor and Employment Blog Supreme Court’s LGBTQ Discrimination Decision Impacts Arizona Employers June 16, 2020 Title VII of the federal Civil Rights Act makes it unlawful for a covered employer “to fail or refuse to hire or to discharge any individual, or otherwise to discriminate against any individual… because of such individual’s race, color, religion, sex, or national origin.”  For a number of years, both courts and employers have grappled with the question of whether…
Real Estate Blog IRS Guidance Provides More Coronavirus Relief to Qualified Opportunity Funds and Their Investors – Including Additional Time To Invest June 9, 2020 On June 4, 2020, the Internal Revenue Service (IRS) further extended the period for some investors to reinvest capital gains into qualifying opportunity funds (QOFs) because of the continuing impact of the coronavirus pandemic. Under the opportunity zone incentive described in Section 1400Z-2 and associated regulations (Incentive), a taxpayer with…
Corporate and Business Blog Business as Usual Under Governor Ducey’s Curfew Declaration June 1, 2020 Businesses are confused about what Governor Ducey’s May 31st curfew declaration means for them. For example, one valley restaurant closed at 6:30 p.m. so its employees could make it home before the start of the 8:00 p.m. curfew. That, like other reported business adjustments across the state, was unnecessary. It is true that the curfew generally prohibits anyone from (1)…
Corporate and Business Blog Avoid SBA Audits and Penalties by Documenting Entitlement to COVID-19 Emergency Assistance May 14, 2020 (updated to include new SBA guidance) When the government announced the Paycheck Protection Loan Program (PPP), it chose to rely on Borrower certifications, rather than normal underwriting, to issue the loans.  Recent announcements and guidance from the U.S. Treasury Department and the U.S. Small Business Administration have announced their intention to audit Borrowers with loans in…
Real Estate Blog COVID-19 AND REOPENING BUSINESSES IN ARIZONA May 7, 2020 Arizona, like many states, will gradually allow the reopening of businesses that were closed due to the COVID-19 pandemic.  On April 29, 2020, Arizona Governor Doug Ducey issued Executive Order 2020-33, Returning Stronger.  On May 4, 2020, Arizona Governor Doug Ducey issued Executive Order 2020-34, Building on COVID-19 Successes.  The purpose of these Executive Orders is to permit the reopening of certain non-essential…
Real Estate Blog COVID-19 AND SMALL BUSINESS EVICTIONS IN ARIZONA April 30, 2020 In an effort to protect small businesses, Arizona Governor Doug Ducey issued Executive Order 2020-21 Prohibiting Small Business Evictions.  While the Executive Order was issued primarily to prevent commercial landlords from evicting commercial tenants, there are other provisions in the Executive Order that are designed to provide financial relief to these small businesses during the COVID-19 crisis. First, the Executive Order temporarily…
Tax Blog Risks and Rewards of Accessing Government Financial Assistance During COVID-19 April 29, 2020 This article summarizes the most recent government efforts to assist businesses during the COVID-19 emergency, and the benefits and pitfalls of each.  This is a very fluid situation with new guidance coming out weekly, and sometimes daily.  The government’s stated goal is to keep workforces connected with their employers so that economic recovery will be easier.  This can place a…
Labor and Employment Blog The Small Business Exemption for the Emergency Paid Sick Leave Act and the FMLA Expansion Act April 8, 2020 The Department of Labor (DOL) has provided us with regulations governing the application of the small business exemption for both the Emergency Family and Medical Leave Expansion Act (FMLA Expansion Act) and the Emergency Paid Sick Leave Act (Paid Sick Leave Act).  Under both enactments, employers with fewer than 50 employees may…
Tax Blog ISSUES RELATED TO APPLICATIONS FOR COVID-19 PAYCHECK PROTECTION PROGRAM LOANS April 7, 2020 This series of questions highlights the issues we have encountered in helping clients complete the application process.  For official guidance please refer to 13 C.F.R. 120 (the final interim rule) and Section 1102 et. seq. of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).  This summary is not legal advice and only addresses Paycheck Protection Loans.  Prospective borrowers…
Family and Domestic Relations Blog Maricopa County Superior Court: Family Court Guidelines for Parenting Time of Children During the COVID-19 Pandemic April 7, 2020 The Maricopa County Superior Court put together “Family Court Guidelines for Parenting Time of Children During the COVID-19 Pandemic.” Click here to read the guidelines: https://bit.ly/3bnjUOv For more information, contact Norma C. Izzo or a member of the Jennings Strouss Family Law and Domestic Relations practice. Norma C. Izzo | Read