CBA Record May-June 2020

concerns and offer meaningful advice that addresses their particular circumstances. The challenging times demand that tax lawyers go beyond explaining the basic contours of tax law provisions, and adopt a more solution-oriented mindset that reflects an understanding of the impact of the pandemic crisis on their clients’ busi- nesses and lives. Many clients will face situations that threaten the existence of their businesses and/or a drastic modifica- tion of personal living arrangements. More than ever, tax lawyers must reassure clients that we can help them in unique and chal- lenging circumstances. Tax lawyers must combine an understanding of the nuances and opportunities offered by the new tax law rules with an empathy for clients’ needs to offer creative yet attainable strategies to guide them to a survival route through these difficult times. Broad-based Societal Changes Notwithstanding the terrible losses, the quarantine has given all of us some time to re-focus our professional and personal rela- tionships. With this time, we have come to realize the importance to our careers and our lives of our networks of colleagues, staff, and service providers. As we work remotely, we likely gain greater apprecia- tion for the contributions delivered every workday by all of these individuals. Perhaps during these times of separation, we have been checking in with them on a more per- sonal basis and gaining greater insight into their lives. In any event, we likely recognize that we may have taken for granted the vital roles of the many people who help us carry out our daily work obligations. Hopefully, this recognition motivates us to commit to a deeper appreciation for their unique skills and talents and to show a greater compas- sion for the difficulties they face in carrying out their responsibilities. The quarantine has also presented countless examples of individuals who risk their health and safety to make our world a healthier and safer place. We have wit- nessed remarkable self-sacrifice, generosity and courage by health care professionals; by police and fire personnel and other first responders; and by grocery staff, food ser- vice workers, delivery personnel, and other

service providers. Their efforts have offered us a new set of heroes to admire as well as a welcome respite from the onslaught of negative news with which we are bom- barded every day. Hopefully, they have inspired in us a renewed determination to step out of our comfort zones and to give back in meaningful ways to provide aid to the hungry, the homeless, and the vulner- able elderly members of our community. But perhaps most importantly, the pan- demic crisis has allowed many of us some additional time to reflect on those closest to us and to remind us how important it is to stay engaged with our loved ones. If we can promise to spend more quality time with the people who matter most to us, this crisis will provide us with an unexpected opportunity to make our little section of the world a better place in which to live. With any luck, this commitment will last long after the quarantine ends. chief of staff and general counsel to 45thWard Alderman John Arena, working on issues such as affordable housing, participatory budget- ing, and progressive legislative initiatives. The shelter-in-place orders have made it apparent that there is much more flexibility in the workplace than local government usually allows. Government employees can have flexible work schedules and work at home and still get their work done. City government is now enacting rules for remote meetings. This opens up the meet- ing to a wider audience, which is a positive change. Voices of constituents who would not otherwise not be able to be present can be heard, which is valuable. From a broader policy standpoint, we can look at expansion of employment opportunities to more adults with dis- abilities, perhaps who were unable to par- ticipate in an office environment, as well as increased employment security to people who need accommodations for family and other needs. On a permanent basis, more people are going to be working from home. Owen R. Brugh Public Policy Owen R. Brugh is direc- tor of legislation and policy for the City of Chicago Committee on Finance. He previously served as

This also shows that increased access to healthcare and meeting climate change goals can be within reach. It is also becom- ing apparent that access to the internet is as necessary as the phone and other utilities. There are some negatives. Historically, pandemics have not rallied people to unity, which is a fear I have for our city. I fear that this could rip apart human decency and in turn our social fabric. I also fear that we might forget this quickly and not take away those lessons from it that can make our society stronger and better.

Education

Elaine L. Williams is an attorney and the CEO of Connected-Ed, an edu- cational technology con- sultancy located in the U S. and Puerto Rico. She represents clients, com- panies, governments, and

Elaine L. Williams

school districts. Previously, she was a CTO in a major school district in the United States and was one of the first minority Associates at Chapman and Cutler LLP in Chicago. One unexpected positive result of the quarantine is the investigation by schools of creative, cost-effective ways to provide technology to teachers and students for virtual education. The pace for developing workable strategies and finding enough funding for “home” learning has acceler- ated more in the past few months than perhaps in the last decade, which will help mitigate the educational divide between communities in the US. K-12 students from low income families in cities and in rural areas are suffering a great deal without access to critical “brain” food and technology tools normally pro- vided by public school systems on school grounds. In some cases, the school break- fast and lunch programs provide most, if not all, of the meals these students may eat in a given day. In areas where schools are not able to continue serving meals to students during quarantine, the lack of nutritious food is an additional health risk. The longer those school systems remain closed, the greater the impact on the overall wellbeing of these children. I also have deep concerns that the

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