From Legislation to Implementation: Understanding Section 1202 Changes — Troutman Pepper Locke Podcast
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For individual clients, the Legislation provides estate and tax planning opportunities, including through the increase in the federal gift, estate and generation-skipping transfer (GST) tax exemptions....more
On July 4, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law and as a result enacted numerous significant tax law changes. While this short article will not address each aspect of the OBBBA, it will...more
Last month, the House Ways & Means Committee (the "Committee") approved draft legislation (the “Legislation”) as part of Congress' ongoing $3.5 trillion budget reconciliation process. The Legislation includes significant tax...more