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New Proposed Rules on Deferred Compensation Plans of Tax-Exempt and Governmental Employers

USA - July 11 2016 The tax treatment of nonqualified deferred compensation plans established by tax-exempt and governmental employers is governed by Internal Revenue...

Abigail Baird, Ellen Benson, Sharon Remmer, Peter N. Rosenberg, William D. Jewett.


Recent developments and trends for exempt organizations

USA - April 13 2015 Recent months have been eventful for exempt organizations and their advisors. While fundamental tax reform remains a possibility, with a number of...

A. L. (Lorry) Spitzer, Carolyn O. Ward, Gil Ghatan, Sarah Tomeo Hertzog.


IRS releases final regulations on requirements for tax-exempt hospitals under section 501(r)

USA - January 9 2015 On December 29, 2014, final regulations were released under Internal Revenue Code section 501(r). Enacted as part of the Patient Protection and...

A. L. (Lorry) Spitzer.


Game on! Recent legal developments and tax issues for collegiate athletics

USA - September 15 2014 This is a period of unprecedented change for collegiate athletics, with potentially surprising tax consequences to the parties involved. Within the...

Dennis M. Coleman, Mark V. Nuccio, Daniel B. Adams, A. L. (Lorry) Spitzer.


Recent developments and trends for exempt organizations

USA - March 13 2014 2013 was something of a lost year for the Exempt Organizations (EO) Division of the IRS. In the spring, the Division was embroiled in a controversy...

A. L. (Lorry) Spitzer, Carolyn O. Ward, Gil Ghatan, Sarah Tomeo Hertzog.