COVID-19: Foreign National and Immigrant Eligibility for CARES Act Benefits

Level: Advanced
Runtime: 63 minutes
Recorded Date: May 01, 2020
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  • Employer obligations to immigrants and visa holders
  • How states determine unemployment benefit eligibility for visa holders
  • Immigrant and foreign national eligibility for stimulus rebates
  • Best practices for employers of foreign nationals and immigrants during the COVID
Runtime 1 hour, 3 minutes 
Recorded May 1, 2020.


The CARES Act, which was signed into law on March 27, 2020, provides $2 trillion in direct financial assistance, including paid leave, unemployment insurance (UI) benefits, and rebates to eligible individuals, with the intent to stimulate the national economy in the wake of the COVID-19 pandemic. Join Caroline Tang and Michael K. Mahoney, Shareholders at Ogletree Deakins, and Jessica Kirker, General Counsel of Torchy’s Tacos, as we discuss the following topics:

Employer obligations to immigrants and visa holders How states determine unemployment benefit eligibility for visa holders Immigrant and foreign national eligibility for stimulus rebates Best practices for employers of foreign nationals and immigrants during the COVID

Provided By

American Bar Association


Caroline Tang

Ogletree Deakins

Caroline Tang is an immigration shareholder in the Austin office of Ogletree Deakins. Her practice is national in scope, and she has spent her entire career representing corporations of all sizes – from start-ups to publicly-held multinational companies – sponsoring foreign national employees, with focus in the technology, engineering, energy, oil and gas, higher education, and consulting industries.

Caroline frequently speaks on immigration topics at professional conferences and industry seminars. She is a trusted advisor who partners closely with corporate clients to deliver comprehensive and effective immigration programs that reflect their culture and priorities.

Caroline is Co-Chair of the Ogletree Deakins Asian American Attorneys Business Resource Group and serves on the firm's Diversity and Inclusion Steering Committee

Michael K. Mahoney

Oletree Deakins et al

Mr. Mahoney is a member of the Employee Benefits and Executive Compensation Practice Group and the Chair of the Payroll Tax and Fringe Benefits Subgroup. He focuses on employment tax matters at both the federal and state levels and strategic tax issues for a global workforce.

Mike advises employers on a multitude of fringe benefit issues including the requirements for exclusion from income. He routinely assists clients in the resolution of payroll audits, working with federal and state authorities to reduce assessments on behalf of employers. In performing due diligence, he provides counsel through mergers and acquisitions to identify and quantify exposure resulting from, among other items, worker misclassification and accountable expense plan failures. He navigates employers through risk mitigation strategies during integration following an acquisition or merger, including the Voluntary Classification Settlement Program.

Mike provides guidance to employers regarding the requirements of the Affordable Care Act, including reporting obligations. He also facilitates the resolution of Affordable Care Act Shared Responsibility Payment Assessments sought by the IRS through 226J Letters, as well as penalties that may be assessed for incorrect or late filings.

Mike provides counsel to numerous multi-national clients with respect to employee and employer tax issues arising from inbound or outbound short-term travel, long-term assignments, and permanent transfers. Such assistance includes the interpretation of international tax treaties, advising on opportunities to utilize totalization agreements, and providing holistic solutions to employers addressing tax obligations for various visa holders.

Mike also instructs employers on their U.S. state and federal tax obligations for employees traveling internationally or interstate, including the identification of compliance and reporting requirements such as Forms 8233, 1042-S, W-2, 941, 940 and state equivalents.

Jessica Lynn Kirker

General Counsel & Vice President, Legal
Torchy's Tacos

Jessica Kirker is the General Counsel & VP of Legal at Torchy's Tacos.

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