On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (H.R.1) (OBBBA). This alert focuses on OBBBA changes regarding qualified small business stock (QSBS) and qualified opportunity zone (QOZ)...more
7/22/2025
/ Capital Gains ,
Estate Planning ,
Federal Taxes ,
Internal Revenue Code (IRC) ,
Investors ,
New Legislation ,
One Big Beautiful Bill Act ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Qualified Small Business Stock ,
Small Business ,
Tax Avoidance ,
Tax Benefits ,
Tax Cuts and Jobs Act ,
Tax Planning ,
Tax Reform
On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was enacted into law. The OBBBA extends and expands numerous tax provisions from the Tax Cuts and Jobs Act of 2017 (TCJA), repeals or scales back several provisions from...more
7/14/2025
/ C-Corporation ,
Exclusions ,
Federal Taxes ,
Income Taxes ,
New Jersey ,
One Big Beautiful Bill Act ,
Qualified Small Business Stock ,
Startups ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Incentives ,
Tax Reform ,
Venture Capital
Summaries of recent legislative and regulatory developments with respect to:
•The SEC’s Examination Priorities for 2021-
•The SEC’s Focus on Digital Asset Securities-
•The SEC’s New Marketing Rule... ...more
4/1/2021
/ Accredited Investors ,
Anti-Money Laundering ,
BEA ,
Broker-Dealer ,
CARES Act ,
CFIUS ,
Chief Compliance Officers ,
Client Funds ,
Common Reporting Standard (CRS) ,
Compliance ,
Coronavirus/COVID-19 ,
Department of Justice (DOJ) ,
Digital Assets ,
Disclosure ,
Employee Retirement Income Security Act (ERISA) ,
Environmental Social & Governance (ESG) ,
EU ,
Financial Fraud ,
Financial Industry Regulatory Authority (FINRA) ,
FinTech ,
Foreign Investment ,
Form CRS ,
General Data Protection Regulation (GDPR) ,
IARD ,
Investment Adviser ,
Investment Advisers Act of 1940 ,
Investment Portfolios ,
Net Operating Losses ,
Office of Foreign Assets Control (OFAC) ,
Recordkeeping Requirements ,
Registered Investment Advisors ,
Safe Harbors ,
SEC Examination Priorities ,
Securities and Exchange Commission (SEC) ,
Tax Cuts and Jobs Act ,
U.S. Treasury ,
Unauthorized Transactions