Approaching Year End- Which holiday do you dread the most? For me, it has always been, and likely will always be, Labor Day. Of course, with each passing year, anything that I describe as “always” is less meaningful than...more
Simple math isn’t always simple. As the Texas Supreme Court recently put it, “[o]nly in a legal text could the formula ‘one-half of one-eighth’ mean anything other than one-sixteenth.” No. 21-0146, 2023 WL 2053175 (Tex....more
In West 17th Res. LLC v. Pawelek, children of a grantor sued the grantees, alleging that the grantor did not convey a trust’s ownership interest in the property because the grantor did not indicate her capacity as a trustee...more
On November 3, 2015, the U.S. Department of Education published a Notice of Proposed Rulemaking (NPRM), which – if adopted – would require grantees of the Department’s “competitive discretionary grant programs” to provide an...more
Take note of these practical concerns for private foundations making grants to foreign organizations. On September 25, the Internal Revenue Service (IRS) published final regulations for private foundations making good...more
Yesterday a significant expansion of whistleblower protections for employees of federal contractors and subcontractors took effect....more