The CARES Act enacted a new Pandemic Unemployment Assistance (PUA) program for those who have been laid off or furloughed. PUA funds are administered through the state agencies that manage the state unemployment insurance programs, and are funds that eligible individuals receive on top of their state unemployment insurance benefits. Because state reopenings are ongoing and ever-changing, and because PUA eligibility is determined on a weekly basis, understanding which employees can take advantage of these benefits is key.…