With the hotly contested election behind us, it’s now officially midnight in Washington. The “midnight period”is the time between Election Day and Inauguration Day, which has historically seen a surge ...

Politicians love to appear before the television cameras standing next to a stack of government regulations. The stack is invariably huge, piled far above their heads and reaching almost to the ...

New examples describe additional charitable purposes and investment structures for PRIs. The Internal Revenue Service (IRS) and the Treasury Department have issued long-awaited proposed Treasury ...

Seyfarth Synopsis: On December 19, 2019, the U.S. Treasury issued final Qualified Opportunity Zone regulations (the “Final QOZ Regulations”). Subject to the commentary in the Preamble to the Final QOZ ...