Charleston School of Law alumni Daniel Strickland (’13) and Ashley Hogsette (’13) will present at the American Bar Association’s Tax Section Meeting on Friday, May 5 in Washington, D.C.

Strickland and Hogsette will lead a panel discussion, Making Sense of the Employee Retention Tax Credit (ERC): Eligibility, 2020 vs. 2021, IRS Guidance. The Employee Retention Credit (ERC), a refundable tax credit, was established through the CARES Act of 2020 to provide qualifying businesses relief from the economic impact of the pandemic.

The panel discussion will include the eligibility rules for the ERC, IRS guidance and how the ERC interacts with other tax credits and programs.

After attending the session, the participant will be able to:

• Understand the rules and regulations governing ERC claims
• How the Paycheck Protection Program affects ERC eligibility
• American Rescue Plan Act of 2021 expanded eligibility for recovery start-up businesses
• IRS guidance in Notices 2021-20, 2021-23, 2021-49, and 2021-65
• Mistakes to avoid when applying for the ERC

Strickland is a tax attorney in Holland & Knight in Washington, D.C., office. He focuses his practice in federal tax controversy, representing taxpayers in all types of tax controversy matters.

Hogsette serves as the chief legal officer for Synergi Partners, an incentive and tax credit consulting and processing company. She specializes in federal and state tax credit programs, as well as disaster relief incentives, for employers across the US, and she helps clients interpret and understand legislation to maximize tax credit benefits.