Monthly Archives: September 2006

So What’s Left of SOs? – The Pension Protection Act of 2006 and Its Impact on Supporting Organizations

By Gerald B. Treacy, Jr.

Originally Published in Trusts & Estates, September 2006

After 37 years virtually without change, the provisions of the Internal Revenue Code of 1986 (“Code”) governing supporting organizations (“SOs”) were revised and expanded in spectacular fashion by the Pension Protection Act of 2006 (“Act”), signed into law on August 17, 2006. Longstanding rules relating to an SO’s requisite “responsiveness” to its supported charities, its […]