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Proposed Regulations on Meals and Entertainment Expenses

Posted by: Kendall A. Schnurpel on March 3, 2020

Court Decision Clears Way for Broader Use of Postnuptial Agreements

On February 26, 2020, the IRS and Treasury published proposed regulations (“Proposed Regulations”) providing guidance under §274 of the Internal Revenue Code (“Code”) as amended by the Tax Cut and Jobs Act, Pub. L. No. 115-97, §13304, 131 Stat. 2054, 2123 (2017) (the “TCJA”). The Proposed...


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IRS Updates Racial Nondiscrimination Publication Requirement for 501(c)(3) Private Schools

Posted by: Kendall A. Schnurpel on May 16, 2019

Court Decision Clears Way for Broader Use of Postnuptial Agreements

On May 7, 2019, the IRS announced the release of Revenue Procedure 2019-22 (“RP 2019-22”), which modifies existing rules that require 501(c)(3) private schools to publish their racial nondiscrimination policy in a newspaper or using broadcast media.  This requirement has been in place since...


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Is Now the Time to Consider Establishing a Donor Advised Fund?

Posted by: Micah J. Nichols and Kendall A. Schnurpel on May 14, 2019

Court Decision Clears Way for Broader Use of Postnuptial Agreements

While donor advised funds (“DAF” or “DAFs”) have been around since the 1930’s, they were not defined by statute until the Pension Protection Act of 2006 added Section 4966(d)(2) to the Internal Revenue Code. With the passage of President Trump’s Tax Cuts and Jobs Act in December of 2017...


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Is Your Organization in Compliance With IRS Rules on Employer Identification Numbers?

Posted by: Kendall A. Schnurpel on April 30, 2019

Court Decision Clears Way for Broader Use of Postnuptial Agreements

On March 27, 2019 the IRS announced that taxpayers can no longer request an employer identification number (“EIN”) unless the “responsible party” named on the application has a Social Security number (“SSN”) or Individual Taxpayer Identification Number (“ITIN”). This change goes into effect on...


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The Clock Is Ticking To Reinstate Dissolved Indiana Entities

Posted by: Brian M. Heaton on May 11, 2018

Court Decision Clears Way for Broader Use of Postnuptial Agreements

If your Indiana business has been dissolved, time is running out to get reinstated.  Entities created in Indiana or registered to do business in Indiana can become administratively dissolved by failing to file required periodic reporting with the Indiana Secretary of State.  Those entities could...


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