Christopher Fiore Marotta

Christopher Fiore Marotta

Holland & Knight LLP

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Section 1202 Gross Assets and Basis Issues for Qualified Small Business Stock

In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among other requirements, have aggregate gross assets of no more than $75 million at...more

7/25/2025  /  Business Assets , Capital Gains , Corporate Governance , Corporate Issuers , Exclusions , Fair Market Value , Internal Revenue Code (IRC) , IRS , Qualified Small Business Stock , Subsidiaries

One Big Beautiful Bill Act Increases Tax Benefits for Qualified Small Business Stock

President Donald Trump on July 4, 2025, signed into law H.R. 1, commonly referred to as the One Big Beautiful Bill Act (OBBB). (For a detailed analysis of the bill, see Holland & Knight's previous alert, "Trump Signs the One...more

7/11/2025  /  Capital Gains , Entrepreneurs , Internal Revenue Code (IRC) , Investors , New Legislation , Qualified Small Business Stock , Small Business , Tax Incentives , Tax Planning , Trump Administration
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