After a tense week of difficult negotiations, Congress passed, and the President signed into law, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) on Friday, March 27, 2020. The CARES Act is the third piece of federal legislation aimed at addressing the economic issues caused by COVID-19, and is designed to alleviate some of the economic strain being experienced by the country as COVID-19 cases increase and more employers and employees are affected by shelter-in-place orders that could extend into the summer.  The Act is intended to provide extensive economic stimulus and relief through a variety of new or expanded programs/benefits including small business loans, unemployment insurance benefits, and federal tax breaks and