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We recently completed our annual survey of private equity groups in the Northeast and Mid-Atlantic (fund size under $1 billion) and some interesting things emerged.

With the closing of the calendar year, the focus of many private foundations shifts toward the planning and preparation of Form 990-PF, Return of Private Foundation.

The Office of Appeals (“Appeals”) is a unit of the IRS which is separate and independent of the IRS Tax Examination Division (“Examination”) which conducts tax audits.