ERC Partial Suspensions and Conflicting Court Rulings   New

Two health care providers claimed that governmental orders partially suspended their operations during the COVID-19 pandemic, yet the courts reached sharply different conclusions. This course explores the facts and reasoning behind those decisions and explains why the connection between a government order and a business disruption can determine the outcome of an Employee Retention Credit claim. Learners will examine what may qualify as a partial suspension, how courts may view the IRS's 10% safe-harbor guidance, and why disruptions caused by the pandemic generally may not satisfy the legal standard. The course also highlights the important distinction between but-for causation and proximate cause. Through a practical comparison of Tri-State Memorial Hospital and Northeast Health Services, learners will gain a clearer framework for evaluating ERC refund disputes involving governmental orders and partial business suspensions.

Materials used for this course were supplied by Spidell's Federal Taxletter.

This overview course may be appropriate for professionals at all organizational levels.

CeriFi CPEdge is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).