Small Business June 23, 2026
Future Tax Rewards for Sales of Qualified Small Business Stock
This tax benefit was recently preserved and enhanced by the One Big Beautiful Bill Act (OBBBA). Now business owners have even more flexibility than before.
Special Section: Guide to 2025 Tax Changes November 11, 2025
Changes Coming for Tax Break for Small Business Stock – OBBBA Tax Law Changes
The OBBBA expands the tax benefits for stock issued after July 4, 2025—the date of enactment—for stock that meets revised requirements. The new law contains three key changes of interest to entrepreneurs.
Small Business September 8, 2025
Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s ‘Aggregate Gross Assets’ Test
There are a number of taxpayer-level and corporate-level eligibility requirements that must be satisfied before a taxpayer is eligible to claim Section 1202’s gain exclusion.
Taxes August 19, 2025
Exploring the Role of Partnerships in Qualified Small Business Stock (QSBS) Planning
A key requirement of Section 1202 is that the issuer of qualified small business stock (QSBS) must be a domestic (US) C corporation.
Small Business July 30, 2025
A Section 1202 Walkthrough: The Qualified Small Business Stock Gain Exclusion
A further benefit of owning QSBS is that a taxpayer who sellers QSBS can make a Section 1045 election to roll proceeds tax-free into other QSBS investments.
Taxes July 25, 2025
Advanced Section 1202 (QSBS) Planning for S Corporations
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholders sell qualified small business stock (QSBS).