Douglas Mancino and Ofer Lion authored an article in Thomson Reuters Taxation of Exempts

Douglas Mancino and Ofer Lion authored an article in the November/December 2020 issue of Thomson Reuters Taxation of Exempts, “NOLs of tax-exempt organizations with more than one unrelated trade or business.” The Seyfarth partners said the UBIT siloing rules and related changes to the use of NOLs, including CARES Act NOLs, give rise to several key planning considerations.