News & Analysis as of

Small Business Startups

DarrowEverett LLP

Strong Operating Agreement Is Best Defense (and Offense) For Founders

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Founding a business with a partner is similar to getting married in many ways; it is a long-term commitment with your financial future and livelihood at stake. Unfortunately, business partners often stop getting along at...more

Troutman Pepper Locke

From Legislation to Implementation: Understanding Section 1202 Changes — Troutman Pepper Locke Podcast

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Join Troutman Pepper Locke Partners Morgan Klinzing and Jay Jumper, along with Independence Capital Partners President and CFO Eric Emrich, as they delve into the intricacies of Internal Revenue Code Section 1202, commonly...more

Bowditch & Dewey

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

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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

Kohrman Jackson & Krantz LLP

How Small Businesses Can Expand: Strategies for Sustainable Growth

Small businesses often begin with a single location, a small team and a loyal customer base. But once they’ve proven their concept and achieved consistent revenue, many owners start looking for ways to grow. Expansion,...more

Dickinson Wright

One Big Beautiful Bill Act Expands QSBS Tax Incentives for Small Business Investment

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On July 4, 2025, President Trump signed the “One Big Beautiful Bill Act” (the “OBBB”), which makes a number of highly beneficial changes to the tax treatment of Qualified Small Business Stock (“QSBS”) acquired by...more

Arnall Golden Gregory LLP

QSBS Revamped: Important Changes to the Qualified Small Business Stock Exclusion for Founders and Investors

The One Big Beautiful Bill Act (“OBBBA”), signed into law on July 4, 2025, introduced a number of significant amendments to the Internal Revenue Code. Among the OBBBA’s most notable changes are the revisions to Section 1202...more

Adams & Reese

‘An All-Around Good Dude’ – How Jason Van Camp & His Businesses Have Inspired Veterans

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For our Vets to Ventures series this year, we have made it a point to focus on outreach, talking with organization executives to gauge how their military experience has translated to their corporate success. This month, we...more

Wilson Sonsini Goodrich & Rosati

FAR Part 35 Update: Making R&D Contracting More Accessible and Attractive

On July 24, 2025, the Office of Federal Procurement Policy (OFPP) and Federal Acquisition Regulation (FAR) Council published its latest rewrite to the FAR. We previously discussed this rewrite initiative—the Revolutionary FAR...more

Hughes Hubbard & Reed LLP

Expansion of Qualified Small Business Stock Tax Benefits

On July 4, President Donald Trump signed a budget reconciliation bill entitled the “One Big, Beautiful Bill Act” (the Act). The Act extends the tax cuts that were enacted as part of the Tax Cuts and Jobs Act of 2017, adds a...more

Fenwick & West LLP

Convertible Notes & SAFEs: Still Popular, But Terms Are Tightening

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Convertible instruments held steady in Q1 2025, but the terms are shifting in favor of investors. Interest rates on convertible notes rose by 200 to 300 basis points, and discount rates climbed as high as 10.5 percentage...more

Frost Brown Todd

Top 10 Biggest Business Tax Breaks (and Hits) in the One Big Beautiful Bill Act

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With a name like the One Big Beautiful Bill Act (OBBBA), you know two things right away: (1) it’s a mouthful, and (2) you’re going to have to wade through a lot to find the useful parts. Fortunately, two tax lawyers already...more

Bodman

One Big Beautiful Bill Act Reinforces and Enhances Qualified Small Business Stock Tax Savings – A Benefit for Prospective Startup...

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The One Big Beautiful Bill Act (H.R. 1, 119th Cong § 70431 (2025)) (“Act”) was signed into law by President Trump on July 4, 2025, after narrowly passing the House on July 3, 2025....more

Mintz - Tax Viewpoints

New Jersey Adopts QSBS Exclusion: A Game-Changer for In-State Investors and Founders

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On June 30, 2025, New Jersey enacted legislation that now incorporates the US federal qualified small business stock (QSBS) rules under Section 1202, effective for dispositions of QSBS for tax years beginning on or after...more

Pillsbury - Propel

Qualified Small Business Stock: Tax Benefits for Startup Investors are Bigger and More Beautiful

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In a move to bolster investment in small business, the “One Big Beautiful Bill Act” (“OBBBA”), signed into law on July 4, 2025 (the “Applicable Date”), introduced significant changes to the Qualified Small Business Stock...more

Williams Mullen

One Big Beautiful Bill Act Expands Section 1202: Enhanced Capital Gain Exclusion for Qualified Small Business Stock

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On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the OBBBA) into law, enacting extensions of the Tax Cuts and Jobs Act of 2017, as well as a broad set of tax reforms. ...more

Mintz

Big Changes for QSBS: What the 2025 Trump Tax Bill Means for Founders and Investors

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On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBBA), a sweeping tax reform package that includes major updates to the Qualified Small Business Stock (QSBS) rules under Section 1202 of the...more

McDermott Will & Schulte

One Big Beautiful Bill Act brings major changes to Section 1202 capital gains exclusion

The recently passed One Big Beautiful Bill Act (OBBBA) makes significant and immediate changes to the tax rules surrounding qualified small business stock (QSBS) under Section 1202 of the Internal Revenue Code. These rules...more

Mintz - Tax Viewpoints

QSBS Benefits Expanded Under One Big Beautiful Bill Act

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On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBBA), which included revisions to Section[1] 1202 for “qualified small business stock” (QSBS) unchanged from those initially introduced in the...more

Troutman Pepper Locke

From Banks to FinTech: The Evolution of Small Business Lending — The Consumer Finance Podcast

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In this special crossover edition of Payments Pros and The Consumer Finance Podcast, Carlin McCrory and Jason Cover are joined by their colleague Caleb Rosenberg to explore the evolving landscape of small business financing....more

DarrowEverett LLP

Your Business's Growth Blueprint: Why Solid Legal Documents Matter

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Every successful business owner has ambition to grow, scale, and take his/her company to the next level. However, there’s one critical, often overlooked aspect that can make or break a business’s ability to get to that level:...more

Davis Wright Tremaine LLP

Project W: Leveraging AI to Do More Good Work (and Less Busy Work) 

Project W recently hosted the second Founder Fundamentals webinar for program alumnae —"Leveraging AI to Do More Good Work and Less Busy Work." Led by Nicole Kerson and Collected Company, the webinar offered a fresh and...more

IR Global

Navigating Business Law in Arizona

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From its favorable business climate to its strategic location and growing innovation ecosystem, Arizona is quickly becoming one of the best places in the U.S. to start, expand, or relocate a business....more

WilmerHale

Section 1202 “Qualified Small Business Stock” Tax Benefits May Be Significantly Expanded as Part of Tax Package

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On June 16, 2025, the Senate Finance Committee released its draft legislative text (the Senate Proposal) following the prior passage of the One Big Beautiful Bill Act by the House of Representatives (the House Bill). ...more

Mintz Edge

Client Alert: Delaware Franchise Taxes

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Everyone told you to incorporate in Delaware. Podcast hosts, industry blogs, your co-founder, your lawyer, your college roommate, your dogwalker – they all said that when it comes to incorporating your startup, Delaware is...more

Fenwick & West LLP

Senate Bill Would Augment QSBS Benefits for Startup Company Investors

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The Senate Finance Committee's version of the Republicans' budget reconciliation legislation (the “Senate Bill”) would significantly expand the qualified small business stock (QSBS) benefits under Section 1202 of the Code...more

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