Resources

On December 15, the Conference Committee—having reconciled and merged the differing House and Senate provisions into a single piece of legislation—released its Conference Report on the “Tax Cuts and Jobs Act” (the “Act”). Many of the individual tax provisions in the Act are temporary (as opposed to the business provisions, […]

Both the Senate and the House have each passed its own version of the Tax Cuts and Jobs Act (the “Bill”). Although the two versions of the Bill contain many similar provisions, a number of key differences still have to be reconciled by the Conference Committee before a final, single […]

On September 27, 2017, President Trump unveiled his much-anticipated tax plan in summary form in a document entitled the Unified Framework for Fixing Our Broken Tax Code (the “Plan”).  While the document was very brief on details, it sets forth the White House’s goals for a new tax package to be […]

In 2014 the IRS issued Revenue Procedure 2014-11 telling organizations how they can apply for reinstatement of tax-exempt status if their exemption was automatically revoked for failure to file required annual returns or notices for three consecutive years.    The published guidance provides three different procedures for organizations to apply for […]