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Tax Reform Entrepreneurs

Bilzin Sumberg

Section 1202 – Enhanced Opportunities in Increased Exclusions and Caps

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Prior to the One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) , Section 1202 provided that non-corporate taxpayers that acquired qualified small business stock after August 10, 1993 (“QSBS”)...more

McGuireWoods LLP

One Big Beautiful Bill Act Provides Expanded Tax Benefit Opportunities for Qualified Small Business Stock Investors

McGuireWoods LLP on

The One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025, made a number of changes to the Internal Revenue Code of 1986, as amended (the Code), including certain notable changes to the provisions of Code Section 1202 for...more

Rivkin Radler LLP

Three Big Beautiful M&A Takeaways

Rivkin Radler LLP on

It hasn’t taken long for the business world to start unpacking the implications of the newly passed One Big Beautiful Bill Act (OBBBA). While media coverage has mostly centered on its impact on individual taxpayers and the...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

Williams Mullen

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

Williams Mullen on

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

Holland & Knight LLP

Ley Mbappé

Holland & Knight LLP on

En este episodio de "A Lo Legal En Par Minutos", el socio Edwin Cortés conversa con Juan Camilo Riveira, abogada tributario, sobre la nuevamente propuesta Ley de Mbappé, que propone incentivos fiscales en España para atraer a...more

WilmerHale

In Case You Missed It: Launch Links - October 2021 #4

WilmerHale on

Some interesting links we found across the web this week: The US Infrastructure Bill is a Huge Opportunity. Let’s Not Waste It. In the $1 trillion bipartisan infrastructure bill, there is $100 million dollars...more

Proskauer Rose LLP

UK Tax Round Up - January 2020

Proskauer Rose LLP on

UK General Tax Developments - Date set for next UK Budget - The first Budget of the new Conservative government will be held on Wednesday 11 March. There has been significant speculation that there will be a major...more

Proskauer - Tax Talks

Latest on Abolition of Entrepreneurs’ Relief

Proskauer - Tax Talks on

There has been much talk recently about “review and reform” (or abolition) of entrepreneurs’ relief. This seems to have moved a step closer this week with Boris Johnson stating that the Treasury are “fulminating” against it...more

WilmerHale

In Case You Missed It: Launch Links - October 2019

WilmerHale on

Some interesting links we found across the web this week: Why Tax Reform Could Mean Bigger Bills for Businesses - Get ahead of year end tax planning by brushing up on recent changes as a result of the US Tax Cuts and...more

MoFo Tech

The UK’s Last Budget Before Brexit – Tech, Tax and Temerity

MoFo Tech on

A digital services tax for “tech giants”, additional conditions for Entrepreneurs’ Relief, amendments to the loss relief rules, and a host of tax-avoidance measures: we outline the key tax proposals from the Autumn Budget...more

Fisher Phillips

Labor Department Initiative Could Permit Gig Workers To Obtain Healthcare Benefits

Fisher Phillips on

Among my list of “must-read” workplace law summaries is the weekly “Punching In” column put out by Chris Opfer and Ben Penn over at Bloomberg Law’s Labor and Employment Blog every Monday morning. This week’s edition contains...more

WilmerHale

In Case You Missed It: Launch Links - December, 2017 #2

WilmerHale on

Some interesting links we found across the web this week: How Successful Founders Will Raise Money in 2018 - Research from the past year suggests that early-stage seed round fundraising for startups is changing....more

WilmerHale

In Case You Missed It: Launch Links - December, 2017

WilmerHale on

Some interesting links we found across the web this week: Is Your Startup Prepared for the GDPR? - During last month’s QuickLaunch University webinar, Partners Dr. Martin Braun and Dave Gammell discussed data privacy...more

WilmerHale

In Case You Missed It: Launch Links - November, 2017 #2

WilmerHale on

Some interesting links we found across the web this week: One Angel Investor On Choosing Companies, Managing Risk And Supporting Women - Loretta McCarthy banks on women with her investment strategy....more

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