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Tax-Exempt Organizations Executive Compensation Excise Tax Regulations Released

On June 5, 2020, the Department of the Treasury and the Internal Revenue Service released extensive proposed regulations (REG-122345-18, the “Proposed Regulations”) providing guidance on the excise tax under section 4960 of the Internal Revenue Code (the “Code”), which applies to certain executive compensation arrangements of tax-exempt organizations.

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Recent Developments and Trends for Exempt Organizations

Practices: Tax-Exempt Organizations, Tax

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