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Investment Funds Private Equity Tax Incentives

Seward & Kissel LLP

New Rules for Qualified Small Business Stock in 2025

Seward & Kissel LLP on

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

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