Providing Certain Fringe Benefits Now Results in UBIT for Tax-Exempt Organizations FREEMAN L. LEVINRAD, February, 2018 The Tax Cuts and Jobs Act (the “Act”) contains a provision that requires tax-exempt organizations Read More »
Proposed Regulations Allow for Use of Forfeitures to Fund QNECs and QMACs FREEMAN L. LEVINRAD, January 2017 On January 18, 2017, the Internal Revenue Service (“IRS”) released proposed regulations (the “Proposed Read More »
The Fifth Circuit Emphasizes that Conclusory Statements will not Satisfy the Pleading Standard for Stock Drop Lawsuits FREEMAN L. LEVINRAD, October 2016 On September 26, 2016, the Fifth Circuit, in Whitley v. BP, P.L.C. (“Whitley”), 2016 WL Read More »
New Filing Guidance Regarding the Retroactive Commuter Benefit Increase FREEMAN L. LEVINRAD, January 2016 To help those employers that allowed employees to exclude more than $130 in nontaxable monthly Read More »
New Final ACA Rules Regarding Limited Wraparound Coverage as an Excepted Benefit FREEMAN L. LEVINRAD, May 2015 — On March 18, 2015, the Department of Labor, the Department of the Treasury, and Read More »