Elizabeth Mullen

Elizabeth Mullen

Saul Ewing LLP

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Tax-Exempt Hospitals: IRS Issues Proposed Revenue Procedure to Correct and Disclose Failure to Meet 501(r) Requirements

The Internal Revenue Service (“IRS”) on December 30, 2013 issued a proposed revenue procedure that outlines steps to correct and disclose failures to meet the requirements of new section 501(r) of the Internal Revenue Code...more

1/14/2014 - Charitable Organizations CHNA Financial Reporting Healthcare Hospitals IRS Reporting Requirements Section 501 Tax Exemptions U.S. Treasury

U.S. District Court Decision Court Treats Physician Loans as W-2 Income Rather Than Bona Fide Debt

A recent federal court decision illustrates how “loan” arrangements between physicians and their employers, if not properly structured, may be treated as the payment of taxable compensation and the employers may be hit with...more

6/5/2013 - Loans Payroll Taxes Penalties Physician Recruitment Agreement Physicians W-2 Withholding Tax

IRS Releases Final Colleges and Universities Compliance Report: Reveals Significant Underreporting

A recent report of the IRS’ Exempt Organizations (EO) division provides the results of a multi-year audit of tax-exempt colleges and universities regarding their compliance with IRS reporting requirements. The report focuses...more

5/1/2013 - Business Income Colleges Employment Tax Executive Compensation Exempt Organizations IRS Reporting Requirements Retirement Plan Universities

Fiscal cliff avoided — what it means for you

While most of us were celebrating the new year, members of the U.S. House and Senate were trying to prevent a fall over the dreaded "fiscal cliff," the combination of automatic tax increases and automatic reductions in...more

1/5/2013 - Alternative Minimum Tax American Taxpayer Relief Act Capital Gains Charitable Donations Dividends Estate Tax Fiscal Cliff Generation-Skipping Transfer Gift-Tax Exemption Income Taxes IRA Portability Tax Extensions

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