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Articles addressing specific issues relevant to many different areas of law.

A Special Education Legal Primer for the Family Law Attorney

In 1975, Congress passed landmark legislation known as the Education for All Handicapped Children Act (“EAHCA”) to address long standing discriminatory practices in education against children with disabilities. At the time of its passage, estimates revealed that approximately 8 million children required special education and 4.25 million of those children were receiving substandard or no schooling at all. Over the course of nearly a half century, Congress has revised the EAHCA multiple times, and the law is now known as the Individuals with Disabilities Education Act (“IDEA”).

No Double Dipping: IRS Confirms Non-deductibility of Expenses Paid With Forgiven Paycheck Protection Program Loan Proceeds

In the past few weeks, we have seen the government simultaneously implement a number of different mechanisms to assist businesses and individuals in navigating the COVID-19 pandemic. In addition to the four COVID-related bills passed by Congress, we have seen a number of government departments and agencies issue their own regulations, Q&As, and other guidance in an effort to provide those affected by this pandemic with as much information as quickly as possible. Although the guidance provided by each legislative body or agency varies, we can identify certain commonalities in the policy behind each agency’s guidance, with possibly the most prevalent theme being a prohibition on stacking benefits available under differing programs (otherwise known as “double dipping”).

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