Tim Wagner

Tim Wagner

Nelson Mullins Riley & Scarborough LLP

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QSBS Gets a Makeover: Key Changes Under the OBBBA

The One Big Beautiful Bill Act (OBBBA) made the following changes to qualified small business stock (QSBS): The holding period is now graduated for stock acquired after July 4, 2025....more

8/5/2025  /  C-Corporation , Capital Gains Tax , One Big Beautiful Bill Act , Partnerships , Pass-Through Entities , Qualified Small Business Stock , Small Business , Tax Incentives , Tax Planning , Tax Reform
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