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Final Unrelated Business Taxable Income “Silo” Regulations Released

On November 19, the Department of the Treasury and the Internal Revenue Service released final regulations (link) (the “Final Regulations”) providing guidance on the unrelated business taxable income (“UBTI”) “silo” rule. The Final Regulations were published in the Federal Register on December 2.

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Pension Protection Act Affects Charitable Giving and Exempt Organizations


Time to Read: 1 minutes Practices: Tax

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In addition to reforming the employer-based pension system, the Pension Protection Act of 2006 contains important charitable giving incentives and exempt organization reforms. Among the significant provisions of the Act, which is expected to be signed into law shortly, is the IRA charitable rollover. For a thorough analysis of that and other provisions of the Act affecting charitable giving and exempt organizations, please click "Download PDF" to read Ropes & Gray's client alert.

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