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The Internal Revenue Service (IRS) recently issued a nonbinding Generic Legal Advice Memorandum (GLAM) that provides advice on Internal Revenue Code Section 482 and so-called implicit...
Happy 2024! The entire Saul Ewing Health Law Practice Group wishes you and yours a healthy and prosperous new year and successful (and compliant) activities in the health care delivery...
Internal Revenue Service issues new guidance on whether it’s a taxable gift.
This article explains how 831(b) captive insurance programs work and the benefits they offer to self-storage owners.
What if your client wants to reclaim a gift to his alma mater because he does not like the ideological drift of the school?