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OSHA Issues Memo Regarding Discretion in Enforcement When Considering an Employer’s Good Faith Efforts During COVID-19

Client Alert | 1 min read | 04.20.20

On April 16, 2020, OSHA issued guidance entitled, “Discretion in Enforcement when Considering an Employer's Good Faith Efforts During the Coronavirus Disease 2019 (COVID-19) Pandemic” to announce that it will assess during an inspection an employer's efforts to comply with standards that require annual or recurring audits, reviews, training, or assessments in considering whether a citation should issue for non-compliance. The following were offered as examples:

  • Annual Audiograms
  • Annual Process Safety Management Requirements (Process Hazard Analysis (PHA) Revalidation, Review of Operating Procedures, and Refresher Training)
  • Hazardous Waste Operations Training
  • Respirator Fit Testing and Training
  • Maritime Crane Testing and Certification
  • Construction Crane Operator Certification
  • Medical Evaluation

Compliance officers will evaluate whether the employer thoroughly explored all options to comply with the applicable standard(s); any interim alternative protections implemented or provided to protect employees, such as engineering or administrative controls; and whether the employer took steps to reschedule the required annual activity as soon as possible. Where an employer cannot comply with OSHA’s requirements because local authorities required the workplace to close, the employer should demonstrate a good-faith attempt to meet the applicable requirements as soon as possible following the re-opening of the workplace.

Insights

Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....