News & Analysis as of September 4, 2025

C-Corporation

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Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process. less -

Gifting Qualified Small Business Stock – Can You “Stack” the Section 1202 Odds In Your Favor?

Rivkin Radler LLP on 9/4/2025

C Corp - Imagine a closely held and growing start-up business (“Corp”) that was recently incorporated under state law and, so, is treated as a regular C corporation for purposes of the federal income tax. Thus, Corp will...more

Qualified Small Business Stock in Tax and Estate Planning

Blank Rome LLP on 8/27/2025

Stock qualifying under Section 1202 of the Internal Revenue Code of 1986, as amended (the “Code”), as Qualified Small Business Stock (“QSBS”) allows eligible non-corporate taxpayers to potentially exclude a portion or all of...more

Increased Capital Gain Rate, Nonresident Aliens, And ESBTs

Rivkin Radler LLP on 8/9/2021

Compare and Contrast- Have you spoken to anybody about the infrastructure bill on which the Senate is about to vote? I know I haven’t, except to explain that Speaker Pelosi has stated the House will not consider the bill...more

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Estate Planning › Small Business › C-Corporation

Gifting Qualified Small Business Stock – Can You “Stack” the Section 1202 Odds In Your Favor?

Qualified Small Business Stock in Tax and Estate Planning

Increased Capital Gain Rate, Nonresident Aliens, And ESBTs

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