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Employee Retention Credit Eligibility: Nominal Portion vs. Nominal Effect


Cost Free
Presentation Length 1.0 hour

Recorded DateJuly 27, 2023
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Evaluating an employer's eligibility to claim the Employee Retention Credit is challenging even when done correctly. In addition to eligibility based on a significant decline in gross receipts, it's also important to consider whether a more than nominal portion of business operations were fully or partially suspended by governmental order. In addition, consideration needs to be made if governmental orders had a more than nominal effect on the operations of the business.

In this webinar, ERC experts Peter Haukebo and Rebecca Sheppard of Frost Law will discuss the nuance and ambiguity of these methods of eligibility and present case studies illustrating the complex analysis.

Learning Objectives:

  • Evaluate different methods of eligibility for the ERC

  • List considerations to make that determine which method of eligibility to use

  • Identify varying ways to qualify for the ERC as presented through case studies

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Peter Haukebo, Esq.

Frost Law
Director, Tax Controversy Practice Group
(410) 497-5947

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Mr. Haukebo joined Frost Law in 2018 as a highly accomplished tax attorney with a sophisticated blend of private practice experience and legal scholarship. Undoubtedly, his years of teaching in the Low Income Taxpayer Clinic at the University of Maryland Francis King Carey School of Law, in conjunction with his experience operating his own law firm, have significantly helped grow Frost Law’s thriving tax practice.

Besides serving as a Director in the Tax Controversy practice group at Frost Law, Mr. Haukebo chairs Frost Law’s Legal Innovation committee–dedicated to ensuring that Frost Law attorneys remain relevant in this emerging landscape where law is more science than art. Under his leadership, Frost Law is poised to adopt and adapt legal technology and incorporate the latest organizational developments. Outside of the firm, Mr. Haukebo serves on the Board of Directors of the CASH Campaign of Maryland, as Vice Chair of the MSBA's Taxation Section Council, and is the incoming Chair of the Taxation Section Council, effective June 2023. While at Frost Law, Mr. Haukebo has been the proud recipient of distinguished awards, including Super Lawyers Rising Star (2019-2023) and Best Lawyers Ones to Watch (2021-2023).


Rebecca Sheppard, Esq.

Frost Law
Director, Tax Controversy Practice Group
(410) 497-5947

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When Ms. Sheppard joined Frost Law in 2016, she brought a unique perspective and particularly effective skill set acquired during her position as a Tax Attorney with the Comptroller of Maryland. Even in her early days at Frost Law, Ms. Sheppard was able to leverage these valuable attributes— understanding better than others at the firm exactly how the Comptroller would approach matters— to achieve better client results and enhance the overall firm reputation.

For the last two years, Ms. Sheppard has served as a Director in Frost Law’s Tax Controversy Practice Group, where she has been responsible for working on a wide range of tax matters, including, but not limited to, individual income and corporate income tax, sales and use tax, tax relief and collection issues, appeals, and state and local tax matters.

Additionally, Ms. Sheppard co-created Frost Law’s award-winning Pro Bono Program and continues to serve as the program’s manager—inspiring other attorneys to offer their time and skills to those in the community who need free legal services. While at Frost Law, Ms. Sheppard has been the proud recipient of distinguished awards, including the Ronald J Schiff award for pro bono work, Super Lawyers Rising Star of 2020-2021, and Best Lawyers ‘Ones to Watch’ for 2021-2023.

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