One of the goals of the JOBS Act was to encourage the development and use of platforms that permit accredited investors to invest in early stage and other private companies. The JOBS Act contains a provision that expressly...more
The IRS recently issued a private letter ruling, PLR 201310043 (released on March 8, 2013), of interest to Section 529 plans and their program managers. The ruling relates to the tax treatment of incentive contributions to...more
This alert is designed to help educational institutions understand the new Improving Transparency of Education Opportunities for Veterans Act, which establishes a ban on incentive compensation based on success in securing...more
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