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<p class="MsoNormal">Kudos to Kelly O\u2019Callaghan and the CohnRezick team! <o:p></o:p></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<p class="MsoNormal">For those of us who practice in the hospitality space, being on top of \u201chot off the presses\u201d news is crucial.&nbsp; As always, this was a most informative and insightful program with key information for the hospitality industry about the PPP
 program (both first and second draw loans) and new and favorable developments around the Employee Retention Credit.&nbsp;
<o:p></o:p></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<p class="MsoNormal">Great program and looking forward to the next!<o:p></o:p></p>
<p class="MsoNormal">&nbsp;<o:p></o:p></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<div>
<p class="MsoNormal">Nancy B. Schess, Esq.<o:p></o:p></p>
<p class="MsoNormal">Partner<o:p></o:p></p>
<p class="MsoNormal">Klein Zelman Rothermel Jacobs &amp; Schess LLP<o:p></o:p></p>
<p class="MsoNormal"><i>Representing Management in Labor/Employment Law for Over 30 Years<o:p></o:p></i></p>
<p class="MsoNormal">485 Madison Avenue - Suite 1301<o:p></o:p></p>
<p class="MsoNormal">New York, New York 10022<o:p></o:p></p>
<p class="MsoNormal">T:&nbsp; 212-935-6020 x219<o:p></o:p></p>
<p class="MsoNormal">C: 516-238-3036<o:p></o:p></p>
<p class="MsoNormal">F:&nbsp; 212-753-8101<o:p></o:p></p>
<p class="MsoNormal">www.kleinzelman.com<o:p></o:p></p>
<p class="MsoNormal">nschess@kleinzelman.com<o:p></o:p></p>
<p class="MsoNormal">Listed in NY Metro Super Lawyer 2011-19 (Employment &amp; Labor Law)<o:p></o:p></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<p class="MsoNormal"><i><o:p></o:p></i></p>
<p class="MsoNormal"><i>Klein Zelman Rothermel Jacobs &amp; Schess LLP is currently operating remotely for the safety and health of our staff and our larger community. We are fully operational and available to serve our clients through our existing email addresses
 and phone contact information. We know that these are difficult times with constant change. Please do not hesitate to reach out to any of us.<o:p></o:p></i></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<p class="MsoNormal"><span style="font-size:7.5pt;font-family:&quot;Arial&quot;,sans-serif">***This e-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Secs 2510-2521 and is legally privileged. This e-mail, and any documents attached, may contain
 confidential information belonging to the sender which is protected by the work product and/or other privileges.&nbsp; This email is intended only for the use of the individual(s) named, and may contain confidential and/or legally privileged information. If you
 are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or the taking of any action in reliance on the contents of this email is strictly prohibited. If you have received this email in error, please delete the email
 and notify the sender if we are sending you materials in error.<br>
<br>
Circular 230 Disclosure Notice. To insure compliance with requirements imposed by the Internal Revenue Service, we inform you that any tax advice that may be contained in this communication (including any attachments) is not intended or written to be used,
 and cannot be used, for the purpose of voiding penalties under the Internal Revenue Code or any state or local tax law to which a governmental requirement similar to Circular 230 applies.***</span><o:p></o:p></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
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<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
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<p class="MsoNormal"><b>From:</b> Fredslist &lt;fredslist-bounces@gothamnetworking.com&gt;
<b>On Behalf Of </b>Kelly O'Callaghan<br>
<b>Sent:</b> Thursday, February 4, 2021 8:53 AM<br>
<b>To:</b> fredslist@gothamnetworking.com<br>
<b>Subject:</b> Re: [Fredslist] Covid-19 Relief \u2013 What Does this Mean to the Hospitality Industry?<o:p></o:p></p>
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<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
<p class="MsoNormal"><span style="font-family:&quot;Bookman Old Style&quot;,serif">I am excited to be presenting with my colleagues from CohnReznick, Stephanie O\u2019Rourk and Dana Fried and the New Jersey Restaurant &amp; Hospitality Association on &nbsp;<b><span style="color:#077572">Covid-19
 Relief \u2013 What Does this Mean to the Hospitality Industry?</span></b></span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:#077572">&nbsp;</span></b><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:#077572">Thursday, February 4, 2021 | 11:00 a.m.
</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">&nbsp;</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">After months of negotiations, the Consolidated Appropriations Act of 2021 was signed into law on December 27th, providing much needed support and relief for small businesses,
 individuals and communities \u2013 but what does this mean for the hospitality industry?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">&nbsp;</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">Join CohnReznick\u2019s hospitality leadership team and members of its SBA Task Force for a virtual workshop as we explore the new relief measures, impact on restaurants and hotels,
 and answer any questions you may have.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">&nbsp;</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">This program will cover a multitude of topics such as:</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">&nbsp;</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:30.0pt;text-indent:-12.0pt;mso-list:l0 level1 lfo2">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">Second round of PPP funding</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:66.0pt;text-indent:-12.0pt;mso-list:l0 level1 lfo2">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">Who is eligible?</span><o:p></o:p></p>
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<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">How do I compute my maximum loan?</span><o:p></o:p></p>
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</span></span></span><![endif]><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">First round vs. second round \u2013 What\u2019s new and what remained the same?</span><o:p></o:p></p>
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</span></span></span><![endif]><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">Employee Retention Credit (ERC)</span><o:p></o:p></p>
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</span></span></span><![endif]><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">Extension and Expansion&nbsp;</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">To register for our webinar on &quot;Covid-19 Relief
</span><b><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:#077572">\u2013</span></b><span style="font-family:&quot;Bookman Old Style&quot;,serif;color:black">What Does this Mean to the Hospitality Industry&quot; use button below.
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<p class="MsoNormal" align="center" style="text-align:center"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__r20.rs6.net_tn.jsp-3Ff-3D001DIIlBlX8UTQpPm3L1MkOJdQG-5FNtK1n9Yf6ilwNN7-2DlmARmUjs5SPPunPlZO1kmPi0OLpGYESYX9uMTGyYHyvz-5Fm6RJ6fIZ6QOuWYM8HCExHjkuUj2V-2DAokTpBuk9tlZf97eoRXJy407OzpONY-2D6w5MFfnDNCuyk3LxT7gMmIHMq-5F-5F6yE9FdD5DlxL-5Fq4LLITCbPL1RIRoxI-3D-26c-3DMA05NUhorXLvJbVpIx-5F46mr3XiCML7G5NJqeETDElYEwZLKS83NNBA-3D-3D-26ch-3DkJFKa8THbW5-2DYK2DhPIb53isDMPLxC5zc27M1QCMWZt2DtEA-5FrcKiA-3D-3D&amp;d=DwMCaQ&amp;c=KBjsDEU3Vkc2kjjEgSLzh51aHDZbCUJnca_9iO4XV0M&amp;r=UxeetHGUlVZ7lwXu7P1VW0pcNS2XkGPpavUr0Y1O3OU&amp;m=nKyufWsM3V90F5yP1770C_1R-wetup7jLo7JF-Q7Sus&amp;s=Ixtmmq5XorEFhr2dlrZWq8JPO0Q36IkyfevIxqI8_DQ&amp;e="><b><span style="font-size:10.5pt;font-family:&quot;Arial&quot;,sans-serif;color:white;text-decoration:none">Register
 Now [r20.rs6.net]</span></b></a><o:p></o:p></p>
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<p class="MsoNormal">&nbsp;<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001">Kelly&nbsp;O'Callaghan<o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001">,&nbsp;<o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001">CPA,&nbsp;CITP,&nbsp;CGMA<o:p></o:p></span></b></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001">Partner<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001">Audit<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001">Tel:&nbsp;</span><a href="tel:973-618-6221" target="_blank"><strong><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001;font-weight:normal;text-decoration:none">973-618-6221</span></strong></a><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001">Fax:&nbsp;</span><a href="fax:973-403-7978" target="_blank"><strong><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001;font-weight:normal;text-decoration:none">973-403-7978</span></strong></a><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001"><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="mailto:Kelly.OCallaghan@cohnreznick.com" target="_blank"><strong><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000084;font-weight:normal">Kelly.OCallaghan@CohnReznick.com</span></strong></a><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001"><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://www.cohnreznick.com/vCard?id=B945D5F77B1E4F90AD38C2CB00371F1C" target="_blank"><strong><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000084;font-weight:normal;text-decoration:none">VCard</span></strong></a><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000084"><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://www.cohnreznick.com/people/kelly_ocallaghan" target="_blank"><strong><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000084;font-weight:normal;text-decoration:none">Bio</span></strong></a><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000084"><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://www.cohnreznick.com/insights/coronavirus-resource-center?utm_source=outlook&amp;utm_medium=emailsignature&amp;utm_campaign=cv2020_tlcoronavirusrc200330&amp;utm_content=resourcecenter" target="_blank"><strong><span style="font-family:&quot;cent&quot;,serif;color:#000001;text-decoration:none">Visit&nbsp;our&nbsp;</span></strong></a><b><span style="font-family:&quot;cent&quot;,serif;color:#000001"><o:p></o:p></span></b></p>
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<p class="MsoNormal"><a href="https://www.cohnreznick.com/insights/coronavirus-resource-center?utm_source=outlook&amp;utm_medium=emailsignature&amp;utm_campaign=cv2020_tlcoronavirusrc200330&amp;utm_content=resourcecenter" target="_blank"><strong><span style="font-family:&quot;cent&quot;,serif;color:blue;text-decoration:none">Coronavirus&nbsp;Resource&nbsp;Center&nbsp;</span></strong></a><span style="font-family:&quot;cent&quot;,serif;color:blue"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001">Please&nbsp;note&nbsp;our&nbsp;new&nbsp;office&nbsp;address:<br>
14&nbsp;Sylvan&nbsp;Way<br>
3rd&nbsp;Floor<br>
</span></b><b><span style="font-size:10.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#000001">\u200b</span></b><b><span style="font-size:10.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;color:#000001">Parsippany,&nbsp;NJ&nbsp;07054<o:p></o:p></span></b></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:&quot;Verdana&quot;,sans-serif;color:#000001">CohnReznick LLP</span><span style="font-size:1.0pt;font-family:&quot;remialcxesans&quot;,serif;color:white">\u200b</span><span style="font-size:9.0pt;font-family:&quot;Verdana&quot;,sans-serif;color:#000001"><br>
The information contained herein (or in any attachment) is not intended to be used by any taxpayer for the purpose of avoiding any penalties that a taxing authority might impose on the taxpayer or for the promoting, marketing or recommending to another party
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The information in this transmission is privileged and confidential and intended only for the recipient listed above. If you are not the intended recipient, please advise the sender immediately by reply e-mail and delete this message and any attachments without
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