May 17, 2007

Type III Supporting Organizations - Attorney Comments

Attorney Ruth Madrigal of Caplan & Drysdale wrote an open letter to Treasury Tax Legislative Counsel Susan Brown. In it, she discusses how any forthcoming guidance regarding Type III Supporting Organizations that support governmental entities should take into consideration the special circumstances that affect such organizations' abilities to meet the new "functionally integrated" requirements imposed by the Pension Protection Act of 2006. Full Text