News & Analysis as of September 2, 2025

Tax Incentives

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Unlocking Tax-Free Gains: The Power of QSBS in Mergers & Acquisitions

DarrowEverett LLP on 3/18/2025

Internal Revenue Code (IRC) Section 1202 offers a significant tax incentive for investors in qualified small business stock (QSBS). This provision allows eligible shareholders to exclude up to 100% of capital gains realized...more

Tax Reform's New Incentives for Investments in Low-Income Communities: Part 2

Holland & Knight LLP on 1/24/2018

• Part 1 of this series of Holland & Knight alerts described a new tax incentive contained in the Tax Cuts and Jobs Act for investments in low-income communities designated as "Opportunity Zones." Part 1 also explained the...more

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Investment › Stocks › Tax Incentives

Unlocking Tax-Free Gains: The Power of QSBS in Mergers & Acquisitions

Tax Reform's New Incentives for Investments in Low-Income Communities: Part 2

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