Day Pitney remains committed to providing quality legal counsel, while protecting our clients and employees, and transforming our communities into more just, equal and equitable spaces. For more information, please visit our COVID-19 Resource Center | Racial Justice and Equity Task Force.
Carl Merino co-authored an article, "Charitable Constraints," for Private Funds Management. The article explores the tax considerations pertinent to contributions of interests in private equity funds and other investment funds to charities, including potential application of the excess business holdings tax to the donation of a GP or management company interest to a private foundation.