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 ...

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

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

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