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Disclosure Requirements Excise Tax Internal Revenue Service

Saul Ewing LLP

Public Companies Quarterly Update (Q2 2024)

Saul Ewing LLP on

Welcome to Saul Ewing’s Public Companies Quarterly Update series. Our intent is to, on a quarterly basis, highlight important legal developments of which we think public companies should be aware. This edition is related to...more

Gray Reed

IRS Targets Charitable Remainder Annuity Trusts (CRATs) as Listed Transactions

Gray Reed on

On March 25, 2024, the IRS issued proposed regulations (REG-108761-22) which, if finalized, would identify certain CRATs as listed transactions.  For those unaware of the listed transaction rules, such a designation would...more

Patterson Belknap Webb & Tyler LLP

January 2024 Legislative Round Up

Recent bills in the U.S. House of Representatives and Senate demonstrate legislators’ concerns about several issues related to nonprofits, including: (1) admissions practices at institutions of higher education; (2)...more

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