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Holland & Knight LLP

Independent Sponsors: Section 1202 Qualified Small Business Stock

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The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more

Guidepost Solutions LLC

The Business Case for CEO Security: IRS Code 132 and Tax Savings

In the first few weeks of 2025, boards of directors have started asking what steps a company is taking to protect their CEO. What’s more, the mitigation strategies for improving the CEO’s security posture may be tax...more

Mayer Brown

Brazilian Federal Revenue Establishes Rules for New ‘DIRBI' Tax Return

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In a move to regulate the ancillary obligation created by Provisional Measure No. 1,227/2024, on June 18, 2024, the Brazilian Federal Revenue Service (RFB) published Normative Instruction RFB No. 2,198/2024 (the...more

Hogan Lovells

Congress passes FY 2020 funding bill with tax benefits for energy, health care, and retirement plans

Hogan Lovells on

In a rare display of bipartisanship, after intense last minute negotiations between congressional leadership and the Executive Branch, President Donald Trump signed into law legislation passed last week by Congress to...more

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