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
Today on Terra Firma: Conversations on Commercial Real Estate, hosts Stacey Tyler and Stephen Tanico are joined by Lowenstein Trusts & Estates partner and fellow podcaster Warren Racusin to discuss real estate in the context...more