The expansion of the Qualified Small Business Stock program in the One Big Beautiful Bill Act makes a powerful tax-saving ...

The One Big Beautiful Bill Act (“OBBBA”) was recently signed into law on July 4, 2025. One of the changes to the tax code in ...

The One Big Beautiful Bill Act (“OBBBA”), signed into law on July 4, 2025, introduced a number of significant amendments to the Internal Revenue ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, particularly when planning for growth, outside investment or eventual exit.

The qualified small business 1202 stock exemption is a $10 million exclusion that seems too good to be true and is often overlooked.

Range reports on new GOP budget legislation that enhances QSBS benefits, potentially saving startup founders and employees millions on taxes.

QSBS "sounds almost too good to be true," said Michael Shaff, a lawyer who is the chair of the tax and estate-planning practice at Stubbs Alderton & Markiles in Sherman Oaks, California.

For QSBS purposes, a qualified business cannot be a business involving services performed in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, ...

The QSBS break dates to 1993—stock acquired between August, 11, 1993 and February 17, 2009 is eligible for a 50% gain exclusion, subject to a 7% addback for alternative minimum tax.

QSBS benefits got an update in Trump's new budget law. Range shares how that could impact startup founders, investors, and employees. The new GOP budget legislation includes a massive win for ...

QSBS benefits got an update in Trump's new budget law. Range shares how that could impact startup founders, investors, and employees. The new GOP budget legislation includes a massive win for ...