President Trump signed into law the act referred to as the “One Big Beautiful Bill Act” or “OBBB.” This comprehensive bill ...

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

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

The qualified small business stock (QSBS) rules can be a powerful tax planning tool, and, following the recent enactment of a ...

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

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

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

QSBS Defined. To qualify as QSBS, stock must be: Issued by a C corporation with no more than $50 million of gross assets when issued; Issued by a company using at least 80% of its assets by value ...

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 ...

Without QSBS, you'd be giving giving roughly one-third of your payout away in taxes (20% in federal, 3.8% for the Obamacare levy, plus up to 13.4% in state depending on where your business is ...

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.

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