November 21, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gain when a taxpayer sells qualified small business ...

November 5, 2025 | Publications

Imagine this: A national retail chain signs a 25-year ground lease to build a flagship store on a pr...

July 22, 2025 | Presidential Administration Impacts

*This article was updated in July 2025 to reflect the changes to Section 1202 under the One Big Beau...

July 18, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...

July 15, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...

May 28, 2025 | Publications

This is the third installment in our series on sale-leaseback transactions, which have been instrume...

April 30, 2025 | Presidential Administration Impacts

At Frost Brown Todd’s inaugural FBT Connect™ Manufacturing event on April 8, experts opined on t...

March 17, 2025 | Publications

Frost Brown Todd’s (FBT) Public Finance Practice Group hosted its annual Public Finance 360° Semi...

February 4, 2025 | Publications

From the second half of 2020 through most of 2022, M&A activity was very robust as capital was c...

January 29, 2025 | Tax Law Defined™ Blog

Section 1202 provides a gain exclusion when a stockholder sells qualified small business stock (QSBS...