Discussion will begin with the COVID pieces of legislation and the use of the NOL carryback expanded rules and the impact on such things as the Section 199A rules, the deduction for items related to tax forgiveness of PPP loans. The impact of the ethics rules on the ability to issue financial statements concerning conflict of interest, independence an other related items. The use of the depreciation write-off rules and how to try and maximize the effect on Federal filings. I will also discuss the impact on Georgia filings as well.