From Legislation to Implementation: Understanding Section 1202 Changes — Troutman Pepper Locke Podcast
Lawyers on Tap: Tap Tips for Entity Formation and Taxation
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On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was enacted into law. The OBBBA extends and expands numerous tax provisions from the Tax Cuts and Jobs Act of 2017 (TCJA), repeals or scales back several provisions from...more
Many non-US startup founders initially incorporate in their home country and then decide to reincorporate or create a subsidiary in the US. There are many advantages for foreign founders to move operations to the US,...more
The “qualified small business stock” (QSBS) tax exemption under Section 1202 of the Internal Revenue Code allows non-corporate founders and investors in certain emerging growth companies organized as corporations to...more