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Private Equity › Venture Capital › Capital Gains

Jackson Walker

Qualified Small Business (1202) Stock: Easier to Qualify and Exit; Bigger Tax Savings

Jackson Walker on

For new stock issuances only, the OBBBA supercharges and updates the “qualified small business stock” (“QSBS”) exclusion under section 1202 (which has been a powerful tax incentive for certain investors in certain start-ups...more

Cooley LLP

Senate Tax Bill Expands QSBS Benefits

Cooley LLP on

On June 16, 2025, the Senate Finance Committee (SFC) released a revised version of the “One Big Beautiful Bill Act” (SFC bill), following the House’s passage of the bill on May 22. The SFC bill would significantly expand the...more

Wilson Sonsini Goodrich & Rosati

Senate Finance Committee Proposes Significant Expansion of the Qualified Small Business Stock (QSBS) Tax Exemption

Wilson Sonsini Goodrich & Rosati on

On June 16, 2025, the Senate Finance Committee released draft text of the tax provisions in the Senate’s version of H.R. 1 (commonly referred to as the “One Big Beautiful Bill” (the SFC Bill)). Notably, the SFC Bill would...more

Davis Wright Tremaine LLP

Food Venture Financing News - Weekly Issue No. 217

Davis Wright Tremaine LLP on

Food Venture Financing Trends - Nexus W2V, a sustainable waste-to-value startup, announced that it raised $140 million in investments....more

Hogan Lovells

Italy passes new rules for carried interest

Hogan Lovells on

The Italian Government has at last put an end to the controversy around the characterisation of 'carried interest' for tax treatment purposes. By Law Decree no. 50 of 24 April 2017, which is to be brought into law by 23 June...more

Latham & Watkins LLP

Private equity in Italy: market and regulatory overview

Latham & Watkins LLP on

How do private equity funds typically obtain their funding? Private equity funds continued to have a diverse investor base in 2015. Although with a significant decrease from the 2014 figure of 68%, about 48% of the...more

Mintz

Tax Law Changes Favorable to Venture Capital and Private Equity Investors

Mintz on

The “Protecting Americans from Tax Hikes” (PATH) Act was recently signed into law, and two provisions in particular benefit venture capital, private equity, and other investors owning or planning to purchase a corporation....more

Holland & Knight LLP

Personal Planning Can Help Private Equity Pros Save on Taxes

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When private equity or venture capital fund principals and managing partners look to roll out a new fund, in addition to reconciling general fund formation issues, they should consider the personal-planning opportunities...more

Gerald Nowotny - Law Office of Gerald R....

After the Love is Gone – Tax Planning Considerations for Private Equity and Venture Capital Fund Managers in a Post-Carried...

Gerald Nowotny - Law Office of Gerald R.... on

Overview - The issue of carried interest taxation as obscure an issue as it is, has gotten all kinds of attention in the media over the last several years. Most recently, the issue garnered national attention during...more

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