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Emmaline Jurgena

Associate

About me

5/22/2026 8:49:09 PM

By Jason Kohout Emmaline Jurgena

A recent lawsuit seeking to clarify the extent of an advisor’s privileges with respect to a donor-advised fund (DAF) has been filed in...

5/4/2026 9:04:38 PM

By Jason Kohout Emmaline Jurgena

This is an overview of the steps to establish a section 501(c)(3) organization that is exempt from paying income tax (including both a...

3/9/2026 8:41:39 PM

By Jason Kohout Emmaline Jurgena

A loan regime split-dollar life insurance arrangement can be an important option to provide retirement benefits to nonprofit executives...

7/16/2025 9:41:39 PM

By Jason Kohout Emmaline Jurgena

The One Big Beautiful Bill Act (OBBBA) modifies the excise tax on net investment income of private colleges and universities under...

7/10/2025 3:23:39 PM

By Jordan Bergmann Marina Choundas Jacob Davis +10 more...

On July 4, 2025, President Trump signed H.R. 1—referred to as the One Big Beautiful Bill Act (OBBBA). The OBBBA extends and makes...