News & Analysis as of September 1, 2025

Qualified Small Business Stock

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Estate taxes, also known as inheritance or death taxes, are taxes on an individual's right to transfer property at death.

One Big Beautiful Bill Expands Key Tax Incentives Including Section 1202 Qualified Small Business Stock and Qualified Opportunity...

Royer Cooper Cohen Braunfeld LLC on 7/24/2025

The reconciliation bill, known as the “One Big Beautiful Bill” (the “BBB”), was recently signed into law on July 4th. The BBB, among many other things, made significant changes in tax law, building on the foundations created...more

Estate Planning Provisions in the One Big Beautiful Bill Act

Perkins Coie on 7/22/2025

Key Takeaways - 1. The Act permanently extends the doubled gift, estate, and generation-skipping tax exclusion amount to $15 million per individual and $30 million per married couple, indexed for inflation. 2. The Act...more

Your Guide to the Tax Implications of the One Big Beautiful Bill

Gould + Ratner LLP on 7/15/2025

The Tax Cuts and Jobs Act (“TCJA”), which was signed into law on December 22, 2017, made some of the most significant changes to the tax law since the Tax Reform Act of 1986. Absent further legislation, many of the provisions...more

What’s in the Newly Enacted One Big Beautiful Bill Act

Kelley Drye & Warren LLP on 7/14/2025

On July 4, 2025, President Trump signed into law the “One Big Beautiful Bill Act” (the “2025 Act”). The Act makes permanent some provisions originally enacted in 2017 as part of the Tax Cuts and Jobs Act (the “2017 Act”),...more

Fiscal Cliff Tax Changes

Troutman Pepper on 1/7/2013

On New Year’s Day 2013, the “American Taxpayer Relief Act of 2012” (the Act) was enacted to avoid the impact of automatic “fiscal cliff” tax increases. The Act, effective January 1, 2013, retains and makes permanent the...more

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