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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
The secondary market for limited partner interests in venture capital funds has witnessed robust growth in recent years as an increasing number of existing venture fund investors seek an early exit from their positions for...more
With the recent passage of the Opportunity Zone Legislation and the subsequent proposed regulations that were released on October 19, 2018, private investors have, justifiably, been eager to understand and establish the...more