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Bowditch & Dewey

What Startups and Founders Need to Know About the “One Big Beautiful Bill Act” (Now Law)

Bowditch & Dewey on

In a landmark legislative win for entrepreneurs, the “Big Beautiful Bill” was signed into law on July 4, 2025, overhauling how startups, founders, and early investors structure and grow their companies. Among the most...more

WilmerHale

State Taxation of Qualified Small Business Stock: Federal Tax Exclusion Not Always Replicated at State Level

WilmerHale on

In the event of an M&A transaction, many stockholders plan to take advantage of the exclusion from federal taxable income of gain realized from the sale or exchange of “qualified small business stock” (QSB stock). Section...more

Cadwalader, Wickersham & Taft LLP

M&A Update: IRS Mulls Change to Spinoff Rules

Cadwalader, Wickersham & Taft LLP on

In a statement that would mark a stark change in approach, an IRS official recently indicated that the IRS may begin requiring that companies seeking to effect tax-free spinoffs conduct active businesses that represent a...more

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