[co-authors: Lynda Crouse, Mamta Shah, Emily Zimmer, Constance Brewster, Christopher Stock]*

The payroll and tax credit programs under the Coronavirus Aid, Relief and Economic Security (CARES) Act and the Families First Coronavirus Response Act (FFCRA) involve highly complex eligibility and technical requirements. Businesses are advised to carefully consider the eligibility requirements, limitations, and potential value of each program to determine which relief is the most beneficial.

Troutman Sanders Employee Benefits & Executive Compensation attorneys have joined forces with our future colleagues at Pepper Hamilton to put together this summary of the various payroll and tax credit programs under the CARES Act and FFCRA to assist you in evaluating your options.

* Troutman Sanders