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Executive Compensation at Tax-Exempt Organizations Back in the Limelight - IRS Issues New Guidance

USA - June 11 2020 Seyfarth Synopsis: The IRS recently issued proposed regulations providing guidance under Internal Revenue Code (“Code”) Section 4960, which provides…

Richard G. Schwartz, Kaley M. Ventura

No Partnership, No Common Control, No Withdrawal Liability: Private Equity Funds Not Liable for Portfolio Company’s Multiemployer Plan Withdrawal Liability

USA - November 27 2019 Seyfarth Synopsis: The First Circuit reversed a district court’s ruling holding two Sun Capital private equity (PE) funds responsible for the…

Alan B. Cabral, Ryan C. Tzeng

Good News / Bad News: The IRS has Released Interim Guidance Regarding the New Excess Compensation Excise Tax Applicable to Tax-Exempt Organizations

USA - January 11 2019 Just in time for the New Year and notwithstanding the government shutdown, on December 31, 2018, the Internal Revenue Service (“IRS”) issued Notice…

Richard G. Schwartz, Kaley M. Ventura

IRS Releases Proposed Hardship Distribution Regulations

USA - November 13 2018 Hopefully still in time for 2019 plan design discussions, on November 9, 2018, the Department of the Treasury and the Internal Revenue Service (IRS)…