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  • Blog: Exempt Org Resource - Nonprofit Law BlogProposed 4960 Excise Tax Regulations IssuedPosted on June 15, 2020 by Megan E. Bell, Dahlia B. Doumar, Tomer J. Inbar, Andrew Meiser
    On June 5, 2020, the Internal Revenue Service (“IRS”) issued proposed regulations on the excise tax on excess tax-exempt organization executive compensation under Section 4960 of the Internal Revenue Code (the “Excise Tax”).  This tax, which was enacted as part of tax reform in 2017, applies to certain tax-exempt organizations (or related organizations) that pay [...]
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  • Blog: Appellate InsightAmicus Briefs: The Difficulties in Navigating the Party Presentation RulePosted on June 10, 2020 by Patrick Burns
    Amici curiae often walk a tightrope between offering argument that is supplemental, but also sufficiently within the issues framed by the parties. That tightrope may be even narrower after the Supreme Court issued its decision in United States v. Sineneng-Smith, 140 S.Ct. 1575 (2020), which vacated an order by the Ninth Circuit for violating the […]
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  • Blog: Capital Markets LitigationCryptocurrency and Blockchain Litigation Trends and PredictionsPosted on January 3, 2020 by Alexandra Droz
    As cryptocurrency and blockchain technology have expanded, so too have regulatory scrutiny and ensuing litigation. The lack of a uniformly applicable regulatory framework–particularly regarding whether virtual currencies constitute securities subject to the federal securities laws and registration requirements–has led to confusion and uncertainty. Recently filed “fintech” actions are poised to establish precedent in this novel... Continue Reading
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