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Tax Planning › Small Business › Gift Tax

Blank Rome LLP

Qualified Small Business Stock in Tax and Estate Planning

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Stock qualifying under Section 1202 of the Internal Revenue Code of 1986, as amended (the “Code”), as Qualified Small Business Stock (“QSBS”) allows eligible non-corporate taxpayers to potentially exclude a portion or all of...more

Hone Maxwell

Stacking QSBS: Using Trusts to Maximize the §1202 Exclusion

Hone Maxwell on

The Section 1202 exclusion is one of the most valuable tax planning tools available to U.S. business owners and investors. It allows a non-corporate taxpayer (e.g., an individual or trust) to eliminate federal capital gains...more

Mintz

Understanding the One Big Beautiful Bill Act: Key Tax Changes for Business Owners and Estate Planning Clients

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The One Big Beautiful Bill Act (OBBBA) became law on July 4, 2025. This legislation introduces changes that will impact estate, tax, and business planning strategies for many business owners and high-net-worth individuals and...more

Farrell Fritz, P.C.

The Sun Will Not Set: The One Big Beautiful Bill

Farrell Fritz, P.C. on

The long-anticipated “sunset” of the Tax Cuts and Jobs Act of 2017 (TCJA) was slated for the end of 2025. Upon this “sunset,” the federal estate and gift tax exemptions—which reached $13.99 million per individual in...more

Rivkin Radler LLP

Closely Held Businesses and Their Owners Ask: What’s Big and Beautiful in the Recent Tax Law?

Rivkin Radler LLP on

The “One Big Beautiful Bill Act” (the “Act”) was signed into law last week, on July 4. As promised by the White House, the Act extends – i.e., purports to make “permanent” – many of the otherwise expiring provisions that were...more

McDermott Will & Schulte

[Webinar] Your Questions Answered: Everything You Want to Know About Qualified Small Business Stock - June 21st, 1:00 pm EDT

McDermott Will & Schulte on

The exclusion for gain on qualified small business stock (QSBS) under Section 1202 has garnered increasing attention in recent years. With little administrative guidance from the Internal Revenue Service, investors and owners...more

McDermott Will & Schulte

Weekly IRS Roundup November 18 – 22, 2019

McDermott Will & Schulte on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of November 18 – 22, 2019. November 19, 2019: The IRS published final regulations that affect United...more

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