The IRS’s Economic Impact Payment Information Center contains a lot of helpful information and is well worth reading.  Plus, the IRS’s website has an online tool for checking the status of your payment, how your payment will be made (check or direct deposit), and to submit bank information if not on record.

While not intended as tax advice or substituting for the advice of an accountant or tax attorney (which I am not), here are Frequently Asked Questions about how stimulus payments (or as the IRS calls them “economic impact payments”) may be impacted by family legal & divorce matters.

1. My last tax return was filed jointly with my spouse but we have since separated, who will get the payment?

                Answer:  Per the IRS, if your last filed tax return was joint, the payment will be joint and go to the last address or bank account on record with the IRS.  To receive separate payments, you must have filed a separate tax return from your spouse.  For example, if you jointly filed taxes for 2018, have not yet filed for 2019, and now have separated from your spouse, consult with a tax advisor for the cost/benefit of filing a separate 2019 return to attempt to separate the payments and about filing separately and later amending to joint.  Please also see FAQ #3 about separate spouse payments when a stimulus payment is intercepted to collect child support arrears.

2. Will I get a stimulus payment if I owe back child support/child support arrears?

                Answer:  No.  Per the IRS, the only reason a stimulus payment can be withheld is for back child support or child support arrears.  If withheld, your stimulus payment will be applied to child support owed.  See also FAQ #3.

3. Will I get a stimulus payment if I filed a joint return with my current spouse who owes back child support/child support arrears?

                Answer:  No, except if you filed an Injured Spouse Claim together with your last joint income tax return.  An Injured Spouse Claim is filed when a spouse over withholds/overpays taxes, is due a refund, files a joint tax return, but the other spouse owes child support (which would result in the refund being intercepted and applied to child support arrears), to ask that the overpaying spouse receive his/her share of the refund.  If you filed an Injured Spouse Claim, the stimulus payments are supposed to be split and you will receive your share while your spouse’s will go to back child support.

4.  Who will receive the stimulus payment for our child, when my ex and I alternate/take turns claiming our child on our individual tax returns?

                Answer:  Per the IRS, the parent who last claimed the child is entitled to the child’s stimulus payment.  But when both parents’ latest returns filed are for different tax years and both have claimed their child, the IRS has yet to say and the proof is likely to be in what the IRS does (and whether both parents receive a payment for one child).

5.  What if my ex received my share of the stimulus payment (either for myself or our child)?

                Answer:  A tough question because the answer is dissatisfying.  If your ex receives your share and will not turn it over, there’s not a cost effective way to force its return to you.  The economic benefit is reduced by the time and cost of chasing your ex and involving attorneys and/or the court.

5.  Is the stimulus payment considered income when calculating child support or alimony?

                Answer:  Per the IRS, the payment is not income and not taxable.  Despite past stimulus payments in 2008 and 2009, Maryland law (whether statutory or Appellate case law) does not specifically say.  From a practical perspective, the amount is unlikely to make a significant difference in the calculation of child support or alimony. 

Income is broadly defined as “income from any source” for child support purposes and includes certain “benefits” (Social Security, worker’s compensation, unemployment insurance, disability insurance, and third party dependent benefits paid on behalf of a child support payor).  However, it excludes benefits from means-tested public assistance programs.  Income for alimony purposes is considered much the same (though without a statutory definition).

So, a definite answer is not possible.  It seems unlikely because the law does not specifically define it as income and the IRS says it is not.  And, while it nets out for separated spouses and parents who both receive a payment, not everyone is entitled to receive a payment.  Curious if a court might consider as income any amount wrongfully kept by the other parent or ex-spouse, which is discussed in FAQ #5.

Since 2002, Lindsay Parvis has represented clients in Maryland custody, divorce, and marital matters. She negotiates, litigates, and advocates for the best interests of her clients, whether in contested litigation, uncontested settlement, or premarital and other agreements. Her clients are not only spouses and parents, but also children whose interests she is appointed by the court to represent in contested custody litigation.  Lindsay strives to improve Maryland law in the General Assembly, volunteering her time to monitor, advocate, and educate about legislative developments in family law.

What if I’ve lost income during COVID-19 and am required to pay child support?

Overview

If you’ve lost income due to unemployment, reduced hours, or furlough, you can file to modify child support.  To modify child support means a change in child support.  Child support can be modified when a “material change of circumstances” has occurred. 

Changes in circumstance can include changes in a parent’s income or in a child’s expenses.

Retroactive Modification of Child Support

Maryland law only allows a court to modify child support dating back to the date a request is filed with the court.  This idea of dating back to filing is also called “retroactivity”.  You can read more about retroactive child support here.

Filing in court to modify child support as soon as an income loss occurs allows a court to change child support dating back to the date the request was filed.  A parent who waits to file loses out on retroactivity for the period of time between the income loss and the actual filing date.

Reducing Child Support Before Support is Modified

Difficult questions arise when a parent’s income is reduced and a parent can continue to pay some, but not all, of the support ordered.  Should a parent pay child support after an income change?  If so, how much?

Recoupment is a legal concept that, in theory, allows courts to require reimbursement of overpaid child support.  However, recoupment is more theory than reality.  This is because child support paid is presumed to be used for the benefit of the child.  Even overpayments.  Taking that money away from the child is generally considered detrimental to the child.  So, this writer, has yet to see an award of recoupment.

So that leaves a parent with the difficult decision of whether to:

·         keep paying child support in the amount ordered with little hope of reimbursement; or,

·         reduce child support until a court can make a decision and potentially face a contempt case from the recipient parent or collection actions by the Office of Child Support Enforcement in the meantime.

This decision is usually best made in consultation with an attorney and considering what the child support guidelines based upon the parent’s changed income.

Conclusion

Income loss can be a reason to change child support. 

When it comes to child support, filing as soon as a change has occurred is important to preserve retroactivity – changes to support dating back to the court filing.  Then, a parent (ideally in consultation with an attorney) needs to decide if reducing support is the right decision while the modification request makes its way through the court.

Since 2002, Lindsay Parvis has represented clients in Maryland custody, divorce, and marital matters. She negotiates, litigates, and advocates for the best interests of her clients, whether in contested litigation, uncontested settlement, or premarital and other agreements. Her clients are not only spouses and parents, but also children whose interests she is appointed by the court to represent in contested custody litigation.  Lindsay strives to improve Maryland law in the General Assembly, volunteering her time to monitor, advocate, and educate about legislative developments in family law.

Successfully appealed to the Maryland Supreme Court and established that mandatory travel time required by an employer is compensable time. Amaya v. DGS Constr., LLC, 479 Md. 515 (2022).

What if I’ve lost income during COVID-19 and am required to pay alimony?

Overview

If you’ve lost income due to unemployment, reduced hours, or furlough, you may be eligible to request modification of your alimony obligation.  It depends upon how your alimony obligation was decided.

Court Decided Alimony

If a court decided that you should pay alimony, then court-awarded alimony can be modified “as circumstances and justice require”.  Also, a court may terminate alimony “if the court finds that termination is necessary to avoid a harsh and inequitable result.”

Agreement-Based Alimony

If alimony resulted from an agreement, then the agreement may or may not allow for modification or termination.  It all depends upon whether there is language in the agreement that:

·         “the provisions with respect to alimony or spousal support are not subject to any court modification”; and,

·         If the agreement allows for modification or termination, under what circumstances.

Whether agreement-based alimony is modifiable or terminable due to income loss can be a difficult question and is best discussed with an attorney.

Retroactive Modification of Alimony

Maryland’s Court of Appeals decided in 2001 that a Court is allowed to modify alimony payments to a date earlier than the request to modify is filed with the Court if “circumstances and justice require”.  (This is not so with child support.)  This idea of dating back to filing is also called “retroactivity”. 

Reducing Alimony Before Modification

Difficult questions arise when the alimony payor’s income is reduced but she or he can continue to pay some, but not all, of the support ordered.  Should alimony payments continue after an income change?  If so, how much?

This decision is usually best made in consultation with an attorney about your specific circumstances, as the law is not very developed on this issue.

Conclusion

Income loss can be a reason to change alimony depending upon whether the alimony is modifiable or not.  While the path to entitlement to request modification is clear for court-awarded alimony, it is less so for agreement-based alimony that requires review of the agreement and whether and under what circumstances modification is allowed.

Since 2002, Lindsay Parvis has represented clients in Maryland custody, divorce, and marital matters. She negotiates, litigates, and advocates for the best interests of her clients, whether in contested litigation, uncontested settlement, or premarital and other agreements. Her clients are not only spouses and parents, but also children whose interests she is appointed by the court to represent in contested custody litigation.  Lindsay strives to improve Maryland law in the General Assembly, volunteering her time to monitor, advocate, and educate about legislative developments in family law.

Online mediation (also known as Online Dispute Resolution or ODR) is a thing and its use in family cases has accelerated with Stay At Home orders and the need to self-isolate.

What is Mediation?

Mediation is a process of meeting with a neutral person, who is the mediator and whose role is to facilitate a structured settlement discussion.  Mediation can be voluntary, so chosen by the participants.  Or, it can be required, for example if court-ordered or required by a pre-existing settlement agreement.

The settlement discussions in mediation are confidential.  This is to encourage good faith settlement discussion, so that a participant won’t feel like an offer made at mediation could be used against him or her at trial if there is no settlement.

Mediation participants include the mediator, the parties/those who have a dispute, and potentially their attorneys.

Please click here for information about whether and when to involve an attorney in mediation

Mediation may include other participants if mutually agreed in advance.

The mediation process can take a number of forms, but usually involves a combination of settlement discussions among:

· everyone in the same room; and/or

· just one party (and their attorney, if participating) and the mediator in the same room (called caucus or breakout); and/or

· just the attorneys and the mediator in the same room.

The purpose of mediation is to reach a settlement which all parties accept.  To be final, a settlement needs to be formal, usually by a written and signed document.  For more information about preparing mediated settlement documents, please click here and here.

What is Online Mediation?

It’s mediation by video.  This allows participants who cannot be in the same place at the same time to participate in mediation from different locations at the same time.

There are various online mediation programs.  These have a variety of features that participants need to be aware of:

· Everyone can appear on the screen simultaneously;

· Breakout options so only certain participants are able to communicate via video together while other participants sit in a virtual waiting room; and,

· Online chat, which allows you to send private messages to all participants or only certain participants.

These features are then used to create a virtual mediation process that resembles the process if everyone were mediating in person.

Technical Tips To Prepare for Online Mediation:

1. Schedule mediation when you will have complete privacy.  Having others listen in or interrupt your session violates mediation confidentiality;

2. Schedule mediation when you will have no childcare or caregiving responsibilities.  Make mediation your sole focus;

3. Participate from a place where you will be able to comfortably sit and view your screen for 2+ hours;

4. Eliminate background noise and background light sources;

5. Participate where you have stable internet service.

6. If on a mobile device, make sure it’s fully charged or you can participate while it’s charging;

7. Do not audio or video record sessions or take screenshots.  This violates mediation confidentiality;

8. Disable notifications on your computer or device & enable “do not disturb” to limit interruptions;

9. Ask the mediator for his/her mediation participation agreement in advance and read it before mediation starts.  Understand any technology requirements & expectations before you start; and,

10. Have a telephone available as backup in case video fails.

Conclusion:

Video mediation is new territory for the majority of mediators, attorneys, and participating parties.  Be patient with yourself, others, and the technology.  If technical frustrations arise, they are likely not to be as frustrating as the issue mediation is meant to resolve.  Hang in there.

Online mediation offers greater accessibility and convenience.  I expect we’ll see it carry on long after we have gone back to work.  I’m pleased to offer it as part of my family law mediation services.

Since 2002, Lindsay Parvis has represented clients in Maryland custody, divorce, and marital matters. She negotiates, litigates, and advocates for the best interests of her clients, whether in contested litigation, uncontested settlement, or premarital and other agreements. Her clients are not only spouses and parents, but also children whose interests she is appointed by the court to represent in contested custody litigation.  Lindsay strives to improve Maryland law in the General Assembly, volunteering her time to monitor, advocate, and educate about legislative developments in family law.

Can I travel with my children during my court ordered parenting time?

Overview:

While this is a time of more questions than definitive answers, we have some guidance from:

·         Maryland Judiciary’s Statement on Matters Concerning Children & Families

·         Governor Hogan’s Stay At Home Order

The Judiciary’s Statement is helpful guidance for separated families whose children travel between parents and households for parenting time.  It is also a policy statement from the Maryland Judiciary that parenting time/schedule should continue as normally as possible and health and safety allow.  Court Orders (and by extension written Agreements) are still in effect. 

Governor Hogan’s Stay At Home Order allows parents to leave home to transport children for parenting time exchanges, as discussed in this blog post.

Does the Stay At Home Order Allow Travel?

Governor Hogan’s Stay At Home Order orders “[a]ll persons living in the State of Maryland…to stay in their homes or places of residence.”  It then defines certain activities that Marylanders are allowed to leave their homes to perform.  Those activities must either be to get to/from/to carry out work at an essential business, to deliver goods for non-essential businesses, and “essential activities”.

Essential activities include:

·         Obtaining necessary supplies or services;

·         Activities necessary for health and safety;

·         Serving as a caregiver;

·         Travel to/from an education institution for meals or instructional materials;

·         Outdoor exercise while maintaining social distancing;

·         Travel required by law enforcement officer or court order;

·         Travel to/from a government building for a necessary purpose.

In short, travel is allowed if for an essential activity.  If the purpose is not an essential activity, then travel is not allowed.

Does the Stay At Home Order Prohibit Leaving the State?

No, but…

When announcing issuance of this Order Governor Hogan stated that “[n]o Marylander should be traveling outside the state unless such travel is absolutely necessary.  Those who have traveled outside of the state should self-quarantine for 14 days.”

And the March 30, 2020 Interpretive Guidance of the Office of Legal Counsel for the Governor interprets the Stay At Home Order states:

“In connection with the announcement of the Order, Governor Hogan stated that persons traveling into Maryland from anywhere outside Maryland are required to self-quarantine for 14 days.”  It then provides exceptions for people regularly commuting between Maryland and Washington, DC or people passing through Maryland and having minimal contact.

So, there’s that.

What if The Other Parent Lives Out of State?

As far as Maryland is concerned, travel for out of state parenting time is permissible under the Stay At Home Order because it is either travel required by court order or it is for caregiving of a child if there is no order. 

Before leaving for out of state travel, explore any restrictions in the other states you must pass through or where the other parent resides.  Look for limitations on who can enter airports, if parents go forward with air travel and transitions are supposed to occur inside the airport.

Also, consider carefully if you can abide by the 14 day self-quarantine upon return to Maryland.

TIP:  Carry a copy of your Court Order or parenting Agreement with you when transporting your children for parenting time.  If you have neither because the parenting time schedule is informal, then either carry a letter from your attorney describing the parenting time and reason for your leaving home or carry an e-mail or text between you and the other parent confirming your informal schedule.

If parents agree that out of state travel for parenting time is too risky, parents can jointly decide to change the schedule temporarily, which I discuss here.

Conclusion:

Stay At Home does not mean, at least as of this writing (April 7, 2020), that parents cannot travel with children if the travel is for court ordered or agreed upon parenting time.  Parents need to weigh the risks of travel against the loss of parenting time.  There are alternatives, such as future makeup time and extended virtual parenting time now.

As for leisure travel during your own parenting time, Stay At Home.  It’s not essential activity.

If in doubt, reach out to your attorney or a self-help legal service provider for advice.

Since 2002, Lindsay Parvis has represented clients in Maryland custody, divorce, and marital matters. She negotiates, litigates, and advocates for the best interests of her clients, whether in contested litigation, uncontested settlement, or premarital and other agreements. Her clients are not only spouses and parents, but also children whose interests she is appointed by the court to represent in contested custody litigation.  Lindsay strives to improve Maryland law in the General Assembly, volunteering her time to monitor, advocate, and educate about legislative developments in family law.

Can Parents Temporarily Change Their Parenting Time Schedule During the State of Emergency?

Short Answer:   Yes, if they jointly agree.

Background:

Governor Hogan’s March 30 Stay At Home Order requires Maryland residents to stay at home, with certain exceptions for “essential activities” which includes leaving home for parenting time transitions.  And per the Maryland Judiciary’s Statement on Matters Concerning Children & Families, court orders for parenting time are still in effect although parents who agree can jointly decide to temporarily change their Orders and written Agreements.

Temporary schedule changes might be appropriate and unavoidable if:

·         A parent or child falls ill

·         High risk of exposure due to a parent’s living or work situation

·         Temporary changes in a parent’s work schedule & demands

Tips:

A change need not be permanent.  A change can be temporary – whether for as long as the Stay At Home Order remains in effect or until a certain date.  If a stated date is not long enough, parents can also agree to extend it.

Ideally, any agreement should be in writing and signed by the parents.  But this may not be practical or possible.  At the least, have a written communication (for example, confirming correspondence between attorneys if represented; e-mail or text between parents) confirming the temporary changes.

Carry a copy with you when transporting the children for parenting time exchanges in case you are stopped and asked why you are out.

How to Agree Upon Temporary Changes:

Temporary changes can be made:

·         Between parents, which is likely to be informal if not put in a signed writing or

·         More formally through:

o   Attorney negotiation and written confirmation or

o   Online or telephone mediation and written confirmation.

What is less clear, right now, is if parents cannot agree about changing the schedule, whether the Courts will be able to assist during their extremely limited operations.

Conclusion:

The ongoing uncertainty and change need not create uncertainty for children or their parents over parenting time schedules.  If your circumstances require flexibility in the schedule, temporary changes can be made.  If in doubt and not on the same page with your co-parent, reach out to your attorney or a self-help legal service provider for advice.

Since 2002, Lindsay Parvis has represented clients in Maryland custody, divorce, and marital matters. She negotiates, litigates, and advocates for the best interests of her clients, whether in contested litigation, uncontested settlement, or premarital and other agreements. Her clients are not only spouses and parents, but also children whose interests she is appointed by the court to represent in contested custody litigation.  Lindsay strives to improve Maryland law in the General Assembly, volunteering her time to monitor, advocate, and educate about legislative developments in family law.

In these unprecedented times of Stay At Home and remote or closed schools, how does a custody order or parenting agreement apply to breaks, summers & holidays?

Introduction:

Undoubtedly, we are in a time of more questions than definitive answers.  What we can rely upon are the:

·         Maryland Judiciary’s Statement on Matters Concerning Children & Families

·         Governor Hogan’s Stay At Home Order

·         School calendar for your child’s/children school/s and

·         Court order or parenting agreement regarding your family.

The Judiciary’s Statement is helpful guidance for separated families whose children travel between parents and households for parenting time.  It is also a policy statement from the Maryland Judiciary that parenting time/schedule should continue as normally as possible and health and safety allow.  Court Orders (and by extension written Agreements) are still in effect.  And, parents who agree can jointly decide to deviate from their Orders and written Agreements.

Governor Hogan’s Stay At Home Order allows parents to leave home to transport children for parenting time, as discussed in this blog post.

TIP:  Carry a copy of your Court Order or parenting Agreement with you when transporting your children for parenting time.  If you have neither because the parenting time schedule is informal, then either carry a letter from your attorney describing the parenting time and reason for your leaving home or carry an e-mail or text between you and the other parent confirming your informal schedule.

So far, so good.  But what about changes in the school calendar?  Or, closure of schools for the rest of the school year?  What do these mean for the parenting time schedule?

School Year v. Summer:

Start by looking at your Court Order or parenting Agreement.  Does it treat the school year differently from the summer?

If not, then it’s the schedule as usual.  If different, then:

If school is still in session remotely, then this is still the “school year” and not yet time to start a different summer schedule.  Again, parents can mutually agree otherwise.  But without mutual agreement, the order or agreement applies.

If school is closed for the rest of the year without any remote learning, then parents are faced with either jointly deciding which schedule applies or applying the school calendar as if school were still in session.  If parents cannot jointly agree, then my general thoughts are:

·         Holidays aren’t cancelled just because we can’t gather or go to places of worship as we normally would; so,

·         The “school year” portion of the parenting time schedule isn’t cancelled just because a school is closed without remote learning.  Otherwise put, just because it’s actually spring, COVID-19 and school closures don’t actually make it summer.

Breaks (for example, Spring Break):

First, check your court order or parenting agreement to see if it treats Breaks (Spring or Winter) differently than the regular school year schedule.  If yes, then:

·         Look at the school’s calendar.  Some calendars have changed, while others remain the same. 

·         If Spring Break has changed, then parents can agree to follow the original Spring Break calendar for their parenting time, accounting for any remote learning requirements.  However if Spring Break has changed and parents cannot agree, then the revised school calendar applies. 

By analogy, Spring Break could be shortened for a variety of reasons (too many snow days, for example);  COVID-19 doesn’t make it any different (absent health or safety considerations, which this blog doesn’t address).

TIP:  Check your Order or Agreement for any right of first refusal requirements.  If changes in Spring Break dates mean a parent unexpectedly has parenting time and is unavailable, there may be a requirement to offer that time to the other parent. If you don’t know what a right of first refusal is, you can read more here.

Holidays:

Again, start by reading your custody and parenting Order or Agreement.  What holidays are covered by your Order or Agreement?

Going back to the Judiciary’s Statement (discussed above), the Order or Agreement applies unless parents mutually agree otherwise.  If the Order or Agreement includes specific starting and ending dates and times, there you are.

If, however, holiday start and end times are defined in relation to the school calendar, next compare with the school calendar.  That will then dictate start and end times, unless parents agree to follow the original school holiday schedule, while keeping in mind the school’s ongoing remote learning requirements.

Conclusion:

The ongoing uncertainty and change need not create uncertainty for children or their parents over parenting time schedules.  Stay At Home does not also require schedule changes or, worse yet, refusing parenting time.  If in doubt and not on the same page with your co-parent, reach out to your attorney or a self-help legal service provider for advice.

Since 2002, Lindsay Parvis has represented clients in Maryland custody, divorce, and marital matters. She negotiates, litigates, and advocates for the best interests of her clients, whether in contested litigation, uncontested settlement, or premarital and other agreements. Her clients are not only spouses and parents, but also children whose interests she is appointed by the court to represent in contested custody litigation.  Lindsay strives to improve Maryland law in the General Assembly, volunteering her time to monitor, advocate, and educate about legislative developments in family law.

Paycheck Protection Program (PPP) Loans Under the recently enacted Coronavirus Aid, Relief and Economic Security (“CARES”) Act

Applications for Are Now Available and Lender’s should begin taking applications on April 3.

The CARES Act throws a lifeline to small businesses trying to survive the economic devastation precipitated by the coronavirus shutdown.  In particular, Paycheck Protection loans were created to encourage small business owners to maintain pre-crisis employment levels, even in the face of a substantial decline in revenues.

The CARE Act became law on March 27, 2020.  The new law represents an unprecedented piece of legislation designed in substantial part to help small businesses and individuals survive the COVID-19 disaster.   The most remarkable feature of the new law is the provision allowing for compete forgiveness of PPP loans made to a qualifying small business so long as the proceeds of the loan are used for qualified payroll costs, rent, utilities, mortgage interest and  pre-existing debts related to the business.  

Highlights of the PPP Loan Program:

– PPP Loans are available to any business that (i) was in existence on February 15, 2020 and (ii) has 500 or fewer employees (including nonprofits, independent contractors and sole proprietors).

– Loan amount is equal to 2.5 times average monthly payroll costs during the prior year, up to a maximum loan amount of $10,000.000.00.

– Loans will be backed by SBA and issued by SBA approved lenders. 

– There is no collateral requirement.

– There is no personal guaranty requirement.

– Interest rate between .5  and 4%.

– First payment deferred for a minimum of 6 months.

– Repayment terms up to 10 years.

– Loan proceeds can be used to cover payroll costs (including group health premiums), interest on debt obligations incurred before February 15, 2020, rent and utilities incurred between February 15 and June 30, 2020.

– Loans are completely forgiven (do not have to be repaid)  to the extent that loan proceeds are used to cover payroll costs, mortgage interest, rent and utilities incurred during the 8 weeks following issuance of the PPP Loan.  The business will have to document the use of PPP Loan funds, so accurate recordkeeping is a must.  It is highly recommended that PPP Loan proceeds will be placed in a segregated account to facilitate substantiation of the use of funds.

– Amounts forgiven are not considered income to the borrower.

– PPP Loans are available even if the business has an SBA Economic Injury Disaster Loan (EIDL), so long as there is no duplication of the use of proceeds. Be very careful with this however as missteps could jeopardize the amount of the PPP loan subject to forgiveness.

Limitations of the PPP Loan Program:

– Annual compensation in excess of $100,000.00 paid to a single employee is not included for purposes of calculating the loan amount.

– Annual compensation in excess of $100,000.00 paid to a single employee in the 8 weeks following issuance of the PPP Loan is not eligible for loan forgiveness.

– As a primary objective of the PPP Loan Program is to encourage retention of employees (or rehiring of terminated or furloughed employees), the loan amount eligible for forgiveness is subject to reduction (on a pro-rated basis) if the there is a decrease in the average number of  full-time employees during the 8 week period following the issuance of the PPP Loan as compared to similar period in the prior year.  Note however that the amount eligible for forgiveness will not be subject to reduction to the extent that the business eliminates the decrease in the average number of full-time hires by adding new hires prior to June 30, 2020 

– Likewise, the amount of the PPP Loan eligible for forgiveness is subject to a pro-rata reduction if there is a decrease of more than 25% in compensation paid to an employee during the 8 week period following issuance of the PPP Loan as compared to the compensation paid to that employee in the most recent full quarter prior to the 8 week period.   Note however that the amount eligible for forgiveness will not be subject to reduction to the extent that the business restores the salary of the affected employees prior to June 30, 2020

– As previously noted, borrowers will be required to provide documentation in support of a request for forgiveness of a PPP Loan.

The Paycheck Protection Loan Program presents a remarkable opportunity for eligible small businesses seeking to navigate the COVID-19 disaster without terminating employees.  The lawyers at Joseph, Greenwald & Laake, P.A. are here to help with any questions business owners may have about the Paycheck Protections Loan Program or any other business or legal matter.

On March 27, the Maryland Judiciary issued a Statement from the Maryland Judiciary On Matters Concerning Children & Families.  This Statement is helpful guidance for separated families who have a court order regarding parenting time.  In this writer’s opinion, it can also be viewed as a policy statement of the Maryland Judiciary that parenting time/schedule should continue as normally as possible and health and safety allow under these circumstances.  The Statement also suggests a lens through which Judges are encouraged to view unilateral changes to an established schedule once the Courts reopen and resume normal operations.

The Governor’s Stay At Home Order issued on March 30.  It clearly allows court ordered travel, which would make transitioning children between households for court-ordered parenting time as essential activity.  What it left less clear is whether transportation for agreed upon (but not yet reduced to a court order) parenting time is also considered essential.

Section II.b.iii of the Executive Order includes the following as an “essential activity”:

“Caring for a family member, friend, pet, or livestock in another household or location, including, without limitation, transporting a family member, friend, pet, or livestock animal for essential health and safety activities, and to obtain necessary supplies and services”

While Interpretive Guidance or a clarifying Order would be preferable, my inquiries of State authorities will have to suffice.  In response to which I received the following reassurance:

“Caring for children and making sure they are in a safe and proper location is consistent with Section II.b.iii. of the Executive Order. The intent of the Order is to have all residents stay in their homes unless for an essential activity.  The exchange of children to ensure continuity of adequate care and supervision falls within an essential activity.”

Obviously, each situation is unique and would benefit from discussion with a professional before making unilateral changes to the parenting status quo.  Such unprecedented times and limited access to the Courts call for problem-solving and flexibility as circumstances evolve.

Since 2002, Lindsay Parvis has represented clients in Maryland custody, divorce, and marital matters. She negotiates, litigates, and advocates for the best interests of her clients, whether in contested litigation, uncontested settlement, or premarital and other agreements. Her clients are not only spouses and parents, but also children whose interests she is appointed by the court to represent in contested custody litigation.  Lindsay strives to improve Maryland law in the General Assembly, volunteering her time to monitor, advocate, and educate about legislative developments in family law.

Fraudsters are always looking for ways to fleece the public or the government, and to obtain payments to which they are not entitled. Now that the world is in the grips of a pandemic and much of the country is on lockdown, fraudsters have not slowed down. The government has already identified COVID-19-related fraud schemes that are being run by fraudsters. Some scams target the public and others target government money.

The United States Attorney’s Office for the Middle District of Florida issued an announcement about a multi-agency group to investigate and prosecute COVID-19 fraud. Likewise, the United States Attorney’s Office for the District of Columbia announced a COVID-19 Pandemic Fraud Hotline as part of its active investigation into COVID-19 fraud.

Some of the fraud already identified by these offices include:  

Testing Scams

– Medical providers obtaining patient information for COVID-19 testing and then using that information to fraudulently bill the government or other insurers for other tests and procedures.

– Scammers are impersonating organizations, such as The Red Cross, and saying that they are offering COVID-19 home tests door-to-door. The scammers then fraudulently charge their victims for tests that are never administered.  

Treatment Scams

– Scammers are offering to sell fake cures, vaccines, and advice on unproven treatments for COVID-19. All of these claims are a lie, as there is no cure or vaccine yet for COVID-19. 

– Similarly, scammers are impersonating governmental organizations, such as the Centers for Disease Control and Prevention (CDC), and urging people to reserve a vaccine for COVID-19 with their credit card, and to also provide personal information such as their Social Security Number.

– Unscrupulous doctors are writing prescriptions for medications that are said to cure COVID-19, for which there is as yet no known cure or therapeutic treatment. This fraudulently charges the government or other insurers. It also encourages unwitting consumers to take unapproved medication that can be harmful and deprive others who need the medicines for legitimate purposes.

Supply Scams

​Scammers are creating fake shops, websites, social media accounts, and email addresses claiming to sell medical supplies currently in high demand, such as surgical masks. When consumers attempt to purchase supplies through these channels, fraudsters pocket the money and never provide the promised supplies.

Provider Scams

​Scammers are also contacting people by phone and email, pretending to be doctors and hospitals that have treated a friend or relative for COVID-19, and demanding payment for that treatment.

If you have personal knowledge of scams on the public, please contact the authorities, including the various U.S. Attorney’s Offices that have set up task forces. If you have personal knowledge of fraud on the government, like overbilling Medicare or Medicaid, or charging for treatments that are not legitimate or were not actually performed, you may be a whistleblower and should seek an experienced whistleblower attorney for a consultation.  

As Governor Hogan’s most recent amended Executive Order went into place at 8:00 p.m. on March 30, 2020, the question of where their child would be staying for the imminent future was certainly running through the minds of many separated parents in Maryland.

Governor Hogan’s Executive Order is the latest effort to slow the spread of the COVID-19 virus.  The Executive Order expands upon prior Executive Orders, and is no longer recommending that individuals stay at home, but now ordering individuals to do so.  Individuals who violate the Executive Order may be found guilty of a misdemeanor, subject to imprisonment of up to a year and/or a fine not to exceed $5,000.00.  Governor Hogan has made it clear that local law enforcement will be enforcing the Executive Order.

So what does that mean for families whose children who spend their time in more than one household?  Parents have been asking this question now for several weeks, as concerns about COVID-19 have grown and the government has issued increasingly stringent recommendations about social distancing and only leaving one’s residence when absolutely necessary.

Generally, the guidance has been that parents must continue to follow any court order or agreement they have regarding custody.  This means that time-sharing schedules should continue to be followed.  Of course, for many families, adjustments are needed due to school and daycare closures, changes to employment, etc.  Additionally, for many families there may be additional, necessary precautions that should be followed to ensure the health and safety of the child.  As always, parents are encouraged to work together to reach an agreement that is best suited to their child.  If they are unable to do so, the court order will control.

Now with Governor Hogan’s March 30, 2020, Executive Order, parents are now are asking – am I in violation of the Executive Order if I leave my home for a custody exchange?  The Order specifically allows individuals to leave their homes for “essential activities” and includes a listing of such activities.  One activity specifically included is travel required by a “court order,” including the travel necessary to effectuate a time sharing schedule included in a custody order.  It is recommended that individuals carry a copy of their custody order with them as they do exchanges, in case they are stopped by law enforcement.  It is not clear whether the Executive Order allows for custody exchanges that are part of an agreement between the parties, where the agreement has not been incorporated into a court order, and interpretive guidance has not yet been provided on this specific issue.