One Big Beautiful Bill Act
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Revisiting the Choice of Entity Decision After OBBBA’s 2025 Tax Law Changes | Part 1November 21, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gain when a taxpayer sells qualified small business ...
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Strategic Selection of Opportunity Zones 2.0: A Governor’s Guide to Best PracticesNovember 19, 2025 | Publications
Governors across America face the most significant Opportunity Zone (OZ) redesignation since the pro...
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It Is in the Giving That We Receive: Federal Charitable Contribution Tax Regime Changes Under the One Big Beautiful Bill ActSeptember 18, 2025 | Presidential Administration Impacts
Effective charitable planning was already an intricate and complex process before the passage of the...
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Shifting Ground: How IRS Notice 2025-42 Redefines When Construction Begins for Applicable Wind and Solar FacilitiesAugust 29, 2025 | Presidential Administration Impacts
On August 15, 2025, the Internal Revenue Service (IRS) released Notice 2025-42, consistent with Pres...
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Businesses Using Passthrough Entities Win Big in Trump Tax BillAugust 20, 2025 | In the News
Frost Brown Todd’s Mark F. Sommer, Elizabeth M. Ethington, and Kenneth Schwalbert Jr. authored...
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OBBBA Delivers Significant Benefits to High-Net-Worth IndividualsAugust 20, 2025 | Presidential Administration Impacts
In my practice as part of our firm’s Wealth Planning and Family Office group, I work with many hig...
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Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s “Aggregate Gross Assets” TestAugust 11, 2025 | Presidential Administration Impacts
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
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Hip Hip Hooray, Bonus Depreciation Lives to See Another DayAugust 8, 2025 | Presidential Administration Impacts
Depreciation plays a crucial role in real estate investing, directly impacting how much income inves...
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Section 1202 and QSBS: A Survey of States That Don’t Conform to the Federal TreatmentAugust 8, 2025 | Presidential Administration Impacts
Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified s...
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Exploring the Role of Partnerships in Qualified Small Business Stock (QSBS) PlanningAugust 2, 2025 | Presidential Administration Impacts
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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PTET Already Making Waves? Indiana Releases Updated Guidance in Wake of One Big Beautiful Bill ActJuly 30, 2025 | Presidential Administration Impacts
The One Big Beautiful Bill Act (OBBBA) has changed the game in the world of tax with respect to many...
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A Section 1202 Walkthrough: The Qualified Small Business Stock Gain ExclusionJuly 22, 2025 | Presidential Administration Impacts
*This article was updated in July 2025 to reflect the changes to Section 1202 under the One Big Beau...