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CARES Act Section 3610 Relief Extended Until September 30, 2021

Client Alert | 1 min read | 03.18.21

The American Rescue Plan Act of 2021 (the Act), signed into law by President Biden on March 11, 2021, extends Section 3610 of the CARES Act (previously discussed here, here, and here) through September 30, 2021. The extension allows federal agencies to reimburse contractors for six additional months of paid-leave costs if employees are unable to access worksites to perform their duties and unable to telework during the pandemic. Without this latest extension, Section 3610 relief would have ended on March 31, 2021. Consistent with the original enactment and previous extensions, the Act does not provide funding specifically for this relief, but agencies are authorized to use any available funds. 

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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....