Alex Glaser, a partner in the Tax Practice Group, and Curt Hearn, a partner in and co-leader of the Corporate Practice Group, authored the Construction Executive article "Is the Employee Retention Tax Credit a Windfall or a Nonstarter?" Alex and Curt explain how construction companies can utilize the ERTC to earn refundable tax credit for wages paid to employees during periods of shutdowns or significant declines in revenue; what criteria companies must meet to qualify for the credit; and special considerations for construction employers.