August 11, 2025 | Presidential Administration Impacts

Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...

August 5, 2025 | Qualified Small Business Stock (QSBS)

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

August 2, 2025 | Presidential Administration Impacts

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

July 25, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...

July 22, 2025 | Qualified Small Business Stock (QSBS)

*This article was updated on July 22, 2025.  Section 1202 provides for a substantial exclusion of g...

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...

July 3, 2025 | Presidential Administration Impacts

After narrowly clearing the House on July 3, the One Big Beautiful Bill Act[1] (OBBBA) was signed in...

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

*This article is part of a series addressing entity decision and planning issues related to qualifie...