The One Big Beautiful Bill Act (the “OBBBA”), which was signed into law on July 4, 2025, contained a big, beautiful surprise for qualified small business stock (“QSBS”) investors. Individual investors, private equity funds...more
8/25/2025
/ Capital Gains ,
Capital Gains Tax ,
Investment Funds ,
New Legislation ,
New Rules ,
One Big Beautiful Bill Act ,
Private Equity ,
Qualified Small Business Stock ,
Small Business ,
Tax Incentives ,
Tax Planning ,
Venture Capital
This Memorandum continues our analysis of the current U.S. federal tax reform process. Today, the House of Representative passed the Senate’s version of the One Big, Beautiful Bill (the “Senate Tax Bill”). The Senate Tax Bill...more