Read Education Law updates, alerts, news, and legal analysis from leading lawyers and law firms:
Client Biz Dev: You're Doing It Wrong
Could This Law School Ranking Unseat US News?
Businessweek Reporter: BigLaw Is "Crash Landing"
With Radical Changes, Law Firms Can Beat Recession
ABA Legal Education Conference: "Titanic Executives Meeting"
Bill on Bankruptcy: Easterbrook Turns the Tide on Student Loans
Webinar: Investigating and Resolving Sexual Assaults on Campus
Northwestern Law Dean: Let Students "Vote With Their Feet"
Weekly Brief: Are Scholarships a Bait-and-Switch For Law Students?
New Data "Unmasks" Schools, Says US News Law School Rankings Czar
Weekly Brief: 78% of Law Schools Ignore ABA Rule
Obama Administration Calls for Free Access to Federally Funded Research
Weekly Brief: Rakoff Orders Gupta To Pay Goldman Sachs' Legal Fees
Law Prof: I May File Law School Ethics Charges
Alabama Rolls Harvard At Law; Editor Explains Rankings
Higher Education Oversight and Governance: Role of a College Board of Trustees
Law School Applications Crater
Weekly Brief: DOJ Memo Details Justification For Killing US Citizens
Bill on Bankruptcy: Delaware to Continue Dominating Bankruptcy
Law Prof: Schools May Close if 2-Year Program Adopted
On May 8, 2013, the House Ways and Means Subcommittee on the Oversight of Tax-Exempt Organizations held a hearing on the College and University Compliance Project Final Report (“Final Report”) issued by the IRS on April 25,...more
On April 25, 2013, the IRS released its College and University Compliance Project Final Report, which updates the interim report issued in 2010. ...more
The IRS announced it is nearing completion of a five year long compliance project involving tax-exempt colleges and universities. The project, which began with questionnaires to 400 randomly-selected institutions, focused on...more
403(b) retirement plans are similar to 401(k) plans, but the employers who may establish 403(b) plans are limited to public schools, certain tax exempt employers (including religious and charitable...more
IRS Addresses Issues of Unrelated Business Taxable Income and Executive Compensation in Colleges and Universities Compliance Project Report -
On April 25, 2013, the Internal Revenue Service (IRS) released its Final...more
In the last two weeks, both the IRS and Congressional officials announced major milestones in the increasing regulatory focus on colleges and universities.
First, the IRS emphasized misreported taxable income and...more
Report offers lessons for many tax-exempt organizations on unrelated business taxable income and executive compensation....more
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
Just a few weeks before many tax-exempt organizations file their annual Form 990, the IRS yesterday released its final report on the Colleges and Universities Compliance Project, which it had initiated in 2008 by sending...more
In This Issue:
- U.S. Supreme Court to Rule on Causation Factor in Retaliation Claims
- Student Sues University Over the Right to Keep a Guinea Pig in a College Dorm for Emotional Support
When lawmakers returned on April 2 for the second half of the 2013 Regular Session, the 16th legislative day resulted in one of the longest of the year, with both houses adjourning close to midnight and then putting in long...more
In the wake of the controversy surrounding the passage of the Alabama Accountability Act, the legislative process slowed considerably in the State House. However, there was some movement on a few significant pieces of...more
At the end of last year, we alerted you that the beneficial tax treatment of educational assistance programs under Section 127 of the Internal Revenue Code (the Code) pursuant to which an employer pays, or reimburses, an...more
There is an impending change in the tax treatment of educational assistance programs under which an employer pays, or reimburses, an employee for up to $5,250 in educational assistance under a written plan of the employer. As...more
You've just received notice from your state unemployment commission that the School owes $10,000 in back unemployment taxes. You don't understand how this occurred since your religious school has always been treated as exempt...more
In This Issue:
- Your School Is Religious – Does That Mean It’s Exempt? By Greg Ballew (Kansas City) -
You’ve just received notice from your state unemployment commission that the School owes $10,000 in back...more
We are pleased to share our Final Issue of the 2012 Summary of New Maine Laws in this special edition of Under the Dome: Inside the Maine State House.
You may recall that we sent you a preliminary version of our 2012...more
From corporations to prestigious research universities, employers sometimes permit employees to take time away for extended periods. The names of these programs may vary, e.g., they may be related to a sabbatical or...more
Dow at 13,000 Edition
It is with a profound sense of tradition that we assemble and distribute a 2011 “Year in Review” in March, 2012, instead of simply tweeting what IRS Commissioner Shulman had for breakfast this...more
On March 10, 2010, the IRS determined that medical residents are exempt from FICA taxes based on the student exception, for tax periods ending before April 1, 2005. Although the refunds apply to tax periods ending before...more
The 2012 election season is upon us. There will be hotly-debated contests throughout the nation, culminating in national and local contests this fall.
Each political cycle, schools face questions regarding their...more
Originally published in the Tax Management Compensation Planning Journal, 39 CPJ 227, 11/04/2011.
In July 2007, the Internal Revenue Service (IRS) issued final regulations (the ‘‘Final Regulations’’) under §403(b) of the...more
In Private Letter Ruling 201142033 (July 25, 2011), the Internal Revenue Service (IRS) ruled that the IRC § 403(b) universal availability requirement was not violated merely because (i) a university system made available two...more
The Internal Revenue Service has announced that it is sending 403(b) compliance questionnaires to a random selection of approximately 300 colleges and universities (both public and private) as part of an increased effort to...more
Last-Minute Year-End Tax Planning Possible with the Passage of the Long-Anticipated Legislation
On December 17, 2010, President Obama signed into law the greatly contested and debated Tax Relief, Unemployment Insurance...more
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