New examples describe additional charitable purposes and investment structures for PRIs. The Internal Revenue Service (IRS) and the Treasury Department have issued long-awaited proposed Treasury ...

Discover Regulation U's impact on bank loans and securities purchases. Learn about leverage limits, lender requirements, and exemptions for improved investment decisions.

As repeatedly promised in its work plan, the IRS recently issued Proposed Regulations containing several new examples of investments that qualify as a “program-related investment” (a “PRI”) for ...