For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, ...

On July 4, 2025, “The One Big Beautiful Bill Act” (the “Act”) was signed into law, introducing significant expansions of ...

Tucked into the huge set of tax cuts that Republicans passed into law this month was the expansion of an unusually valuable ...

Range reports that Trump’s “Big Beautiful Bill” offers significant tax changes for high earners, including increased estate ...

The qualified small business 1202 stock exemption is a $10 million exclusion that seems too good to be true and is often ...

Range reports on new GOP budget legislation that enhances QSBS benefits, potentially saving startup founders and employees ...

Qualified Small Business Stock – The IRS Gives And Congress Takes Away The ability to exclude capital gain on the sale of qualified small business stock (QSBS) is one of the most powerful and ...

On July 4, President Donald Trump signed a budget reconciliation bill entitled the “One Big, Beautiful Bill Act” (the Act).

Buried in Biden’s 2021 tax plan are new amendments to the U.S. Qualified Small Business Stock (QSBS) program, which, if passed, will impact early-stage startup employees, founders and investors.

For QSBS to apply, the holding period of the actively engaged new company must be at least 80% of the total holding time period, including the search time frame.

Only C corporations can issue Qualified Small Business Stock (QSBS). But it's the shareholders who benefit. If you qualify, shareholders can sell their stock and get the first $10M free of federal ...

QSBS is even more valuable now that the capital gain tax rate is higher for high-income taxpayers. The gain from the sale of QSBS is also not subject to the new 3.8% tax on net investment income.