Anxiety is a mental health issue impacting millions of people globally. In fact, anxiety is the world’s most common mental disorder and affected over 301 million people globally, according to a 2023 ...
On March 1, 2022, the IRS published its 128-page Exempt Organizations Technical Guide TG 58 Excise Taxes on Self-Dealing under IRC 4941. While not authoritative, the guidance addresses in great detail ...
The rules governing private foundations are extensive, but the thorniest restrictions are arguably those surrounding self-dealing. Treasury Regulations Section 53.4941(d)-1(b)(3) prohibit PFs from ...
Private foundations are a favored vehicle for many charitably inclined clients — particularly those who seek to take a hands-on approach to their charitable mission while establishing a lasting legacy ...
As workers head back to their offices, a new study has found that “dealing with people” has become the biggest struggle workers are reporting when it comes to caring for their well-being. “Before and ...
Attorneys owe a fiduciary duty of loyalty and good faith to their clients, among others, which requires them to act solely for the client’s benefit. If an attorney violates this duty by engaging in ...