Articles

On May 14, 2025, the House Ways and Means Committee advanced its tax bill, “The One, Big, Beautiful Bill.” While final passage is still far off, key tax provisions offer insight into what the final legislation could include.

This edition of the Employee Benefit Plans Alert focuses on the following topics: ERISA Welfare Plans, Section 125 Cafeteria Plans, Section 457(b) Eligible Deferred Compensation Plans for Nongovernmental Entities.

If passed in its entirety or in part, the tax bill could have sweeping effects on the philanthropic sector.

Selling a business is a milestone — and how the deal is structured can significantly affect your tax outcome.

New York City-funded not-for-profit organizations, particularly health and welfare providers, received welcomed news on April 29.

With proper due diligence and alignment with your foundation’s values, these grants can be both permissible and impactful.

As conversations around retirement security and Social Security reform gain momentum, this article presents a forward-looking perspective.

The authors explore four types of fraud commonly affecting not-for-profits in Mitigating Fraud at Your Not-for-Profit: Lessons Learned.

Arbitrage rules are in place to prevent governments from undermining the original intent of tax-exempt bonds.

Companies with global mobility programs, non-resident individuals and foreign entities with activities in the U.S. should review their processes now.

We have been closely following the see-saw of changes and updates to which businesses must report beneficial ownership information (BOI).

On April 2, 2025, President Donald Trump announced a 10% tariff on all imports and higher rates for certain countries.