President Trump's signature legislative achievement, the Tax Cuts and Jobs Act (the "Act"), brought the most sweeping change to U.S. tax law since 1986. The Act includes many changes that may impact the way tax-exempt organizations operate. Specifically, the Act, modifies the way unrelated business income is calculated and imposes limitations on net operating losses (“NOLs”). Such changes have the potential to put tax-exempt organizations, including qualified retirement plans, at a disadvantage relative to for-profit organizations and may ultimately drive changes to the way qualified plans operate. Sponsors of qualified retirement plans and other exempt organizations should carefully review their investments to determine the potential tax and administrative burdens of these changes and whether any mitigation strategies are available.
Alvarez & Marsal's Compensation & Benefits team is available to discuss any questions that you may have to help mitigate your UBIT liability arising from these changes. Please feel free to contact us for additional information.
Content Compliance and Digital Content Diligence (NSFW and Platform Risks)
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In this article, Managing Director Rahul Gosain and Director Vikesh Bhartee examine why content compliance and digital content diligence have become transaction-critical in digital media investments, how gaps around NSFW content, licensing, and moderation create regulatory and valuation risk, and what investors should assess before those risks surface post-close.
A Look into the Evolving Role of AI in Vehicles
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This edition of the Automotive Industry Spotlight will focus on changes to vehicle features as original equipment manufacturers (OEMs) continue to adopt Artificial Intelligence (AI).
Priority Tax Considerations in the Current Middle East Market: Tax Residency and PE Risks
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The current geopolitical conflict in the Middle East has prompted an unplanned shift in mobility patterns across the region. Alvarez and Marsal's latest article lays focus on some of these challenges from a tax perspective, to raise awareness of potential issues and offer guidance on possible solutions or mitigating measures.
AI in Software Development: Why AI Tooling Adoption Alone Will Not Move the Needle
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AI adoption has reached near-universal levels in engineering, yet a clear gap between perception and measured impact. This paper describes what those practices look like, why they matter, and how organizations can realize real value with AI-assisted engineering.
