New IRS Proposed Regs Target Donor-Advised Funds
They could expand the number of accounts that qualify as DAFs and the pool of persons subject to applicable excise taxes.
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They could expand the number of accounts that qualify as DAFs and the pool of persons subject to applicable excise taxes.
The SECURE 2.0 Act of 2022 (SECURE 2.0) significantly changes the legal and administrative compliance landscape for U.S. retirement plans. Foley & Lardner LLP is authoring a series of...
Private letter ruling examines how to effectively consolidate through a Section 507(b)(2) transfer.
Seyfarth Synopsis: Fresh on the heels of the IRS Chief Counsel Memorandum on wellness and indemnity products, discussed in our prior post here, the agencies have weighed in with more...
On May 30, 2023, the U.S. Department of Energy's Loan Program Office (the "DOE LPO") released, for public comment by July 31, 2023, an interim final rule (the "IFR")...