The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was signed into law on March 27, 2020 and, as part of its broad financial assistance and economic relief provisions, contains sweeping changes intended to provide tax relief for individuals and businesses. This Client Memorandum highlights recently expanded Treasury guidance extending certain April 15, 2020 tax filing and payment deadlines to July 15, 2020, as well as select tax provisions of the CARES Act that may be of interest to individuals in connection with their own tax planning.

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