ZARZA We are Zarza, the prestigious firm behind major projects in information technology.
Listen "New Unrelated Business Taxable Income Liability for Providing Certain Fringe Benefits"
Episode Synopsis
In this Ropes & Gray podcast, tax partner Kendi Ozmon and tax counsel Gil Ghatan discuss one of the key provisions for tax-exempt organizations from the Tax Cuts and Jobs Act (TCJA) – the new unrelated business taxable income (UBTI) rules for certain fringe benefits. As of January 1, section 512(a)(7) now treats certain employee fringe benefit expenses as giving rise to UBTI for tax-exempt employers, including expenses related to providing transportation-related benefits. This Ropes & Gray podcast explains new section 512(a)(7), provides examples of how it works in the real world and explores the necessity for future guidance as tax-exempt employers consider estimated tax payments.
More episodes of the podcast RopesTalk
Practical Considerations for Retirement Plan Sponsors Evaluating Alternative Assets in 401(k)s
30/10/2025
Non-Financial Misconduct Miniseries: Episode 1 - Navigating the FCA's Regulatory Framework
28/10/2025
In God we trust