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

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

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

This article was written by Smith + Howard’s Brad Pittman and is published by way of the firm’s annual partnership with Global Atlanta. On July 4, 2025, the […] ...

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

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

The Tax Law Center at New York University Law has recommended repealing or amending the qualified small business stock provisions of the tax code—known as section 1202—to prohibit this gifting of ...

With Wall Street's surge to record highs, the U.S. stock market looks nearly as expensive as ever, and investors are debating whether the lofty valuations are a bearish signal or justified by the ...

Companies in the U.S. are expected to buy $1 trillion worth of their own stock in 2025 and remain the largest buyers of U.S. equities, according to Scott Rubner, Citadel Securities' head of equity ...

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 that Trump's "Big Beautiful Bill" offers significant tax changes for high earners, including increased estate tax exemptions and expanded SALT deductions.