The novel coronavirus referred to as SARS-CoV-2 and the disease that the virus causes (“COVID-19”) has created significant challenges for companies and employees across the United States as quarantine, self-isolation, and travel restrictions have been implemented globally. The United States government has responded by enacting three separate pieces of legislation: the first involved appropriations and emergency funding for federal agencies to respond to the coronavirus outbreak; the second legislation, the Families First Coronavirus Response Act (the “Response Act”), becomes effective on April 1, 2020 and relates to the paid sick leave and family leave certain employers are required to provide (please see our separate guidance here regarding this legislation); and the third legislation, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), enacted on March 27, 2020, provides economic relief to companies, small businesses, individuals, and severely distressed industries.