As if QSBS wasn’t good enough already, the “Big Beautiful Bill” signed into law by President Trump on July 4, 2025 enacts significant, founder-friendly changes to Section 1202 of the Internal Revenue Code, which substantially...more
7/8/2025
/ Capital Gains ,
Internal Revenue Code (IRC) ,
New Legislation ,
Qualified Small Business Stock ,
Small Business ,
Tax Benefits ,
Tax Exemptions ,
Tax Planning ,
Tax Reform ,
Taxation ,
Trump Administration
In startups and early-stage companies, founders often receive restricted equity grants as compensation for their services. With some planning, founders can potentially lower the taxes they pay on the appreciation of the...more
Most founders are familiar with Section 1202 of the Internal Revenue Code, which provides a tax exemption for the sale of Qualified Small Business Stock (QSBS). Less well known is Section 1202's cousin, Section 1045, which...more