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On September 18, 2020, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) released final regulations (TD 9917, the “Final Regulations”) providing guidance on the excise tax imposed on the net investment income (“NII”) of certain private colleges and universities under section 4968 of the Internal Revenue Code. Continue
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We mourn today the loss of Justice Ruth Bader Ginsburg, who made an indelible mark on the law and our society as an advocate for gender equality and as a powerful voice on civil rights. Read a message from Julie Jones, chair of Ropes & Gray.