40 Important Events in the First Five Years of the ERC
Five years have passed since Congress introduced the Employee Retention Credit (“ERC”) in 2020, a remarkably long list of things have happened since then, and most people have trouble keeping up. Failure to understand the four ERC laws, evolving IRS guidance, court cases, and related matters could result in financial tragedy for many companies. Mindful of this reality, this article, which builds on more than two dozen others by the same author, provides legislative background and then explores 40 important events that have occurred during the first half-decade. Read the full article here. About Hale E. Sheppard HALE E. SHEPPARD, Esq. (B.S., M.A., J.D., LL.M., LL.M.T.) is a partner at Eversheds Sutherland. He defends clients in tax audits, tax appeals, and Tax Court litigation, covering both domestic and international issues.