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Advanced Section 1202 (QSBS) Planning for S Corporations

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

*This article was updated on March 20, 2025.  Section 1202 provides for a substantial exclusion of ...

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Legislature Takes Steps to Ensure Texas Remains the Most Business-Friendly State in the Union

March 10, 2025 | Publications

On February 27, 2025, Senator Bryan Hughes (R-Tyler) filed Senate Bill 29 (S.B. 29), proposing sever...

Experienced Corporate M&A and Private Equity Attorney Jason Brace Joins Frost Brown Todd

February 13, 2025 | Press Releases

Frost Brown Todd (FBT) has added corporate transactions and health care law Partner Jason Brace to i...

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Private Capital: Impact on 2025 M&A Activity

February 4, 2025 | Publications

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

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Finding Suitable Replacement Qualified Small Business Stock (QSBS) – A Section 1045 Primer

January 29, 2025 | Tax Law Defined™ Blog

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

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Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 2

December 10, 2024 | Qualified Small Business Stock (QSBS)

Many owners operating their businesses through limited liability companies (LLCs) and limited partne...

Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 1

December 10, 2024 | Qualified Small Business Stock (QSBS)

Many owners who operate their business through a limited liability company or limited partnership co...

Veteran C-Suite Legal Executive Bruce Wu Joins Frost Brown Todd’s San Francisco Office

November 8, 2024 | Press Releases

Dr. Bruce Wu has joined Frost Brown Todd’s (FBT) Private Equity and Venture Practice Group. With a...

FTC Announces Final Rule on HSR Premerger Notifications: Overview of Changes and Impact on M&A Costs and Timelines

October 29, 2024 | Publications

Nearly 16 months after announcing proposed changes to the rules governing premerger notifications un...

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Real Estate Investment Trusts as Mezzanine Lenders: A Call for Updated IRS Guidance

October 23, 2024 | Publications

*This article was originally published in the November-December 2024 issue of The Banking Law Journa...

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