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Trusts Corporate Taxes Mergers

DarrowEverett LLP

The New QSBS Landscape: Estate Planning & Corporate Strategies

DarrowEverett LLP on

On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA” or “the Act”) became law and ushered in the most significant changes to the Qualified Small Business Stock (“QSBS”) regime in more than a decade. These changes—codified...more

Alston & Bird

A Reverse Morris Trust Ruling

Alston & Bird on

LTR 201542004 at first seems to involve a standard spinoff for the purpose of pursuing a reverse Morris Trust combination of Controlled with a Merger Partner, with the “significant issue” for ruling being a proposed swap of...more

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