From Legislation to Implementation: Understanding Section 1202 Changes — Troutman Pepper Locke Podcast
NOWOTNY KNOWS SQUAT! Helping Financial Advisors Build a Clientele and Assets Under Management (AUM)!
NOWOTNY KNOWS SQUAT! Helping Financial Advisors Build a Clientele and Asset Under Management (AUM)!
THE WONDER YEARS WEBINAR
Roetzel HealthLaw HotSpot: Optimizing Your Practice for Sale
Qualified Opportunity Zone Update: Highlights of Treasury's Second Set of Proposed Regulations
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
Qualified Opportunity Zone Fund Investments
Episode 26: Talking Tax Reform and Executive Comp
Executive Compensation Packages – Interview with David Lagasse, Member, Mintz Levin
What Individuals and Businesses Need to Know About the American Taxpayer Relief Act
Le 2 février 2026, le projet de loi de finances pour 2026 (le « PLF 2026 ») a été considéré comme définitivement adopté dans le cadre de la procédure de l’article 49.3 de la Constitution. Cette version définitive du PLF 2026...more
Washington has long been viewed as a tax-efficient jurisdiction, historically imposing no personal income tax on individuals. In 2021, the Washington State Legislature enacted a capital gains tax law, taking effect for gains...more
The Washington State Legislature has recently introduced Senate Bill 6229 (and complementary House Bill 2292), which would impose the State’s capital gains tax to gains realized from the sale of Qualified Small Business Stock...more
WHAT HAPPENED? The Finance Bill 2025/26 proposes substantial changes to the United Kingdom taxation of carried interest....more
In Boulting v HMRC, the First-tier Tribunal (FTT) delivered a welcome decision for taxpayers on the tax treatment of a company purchase of its own shares....more
As a trust and estates and tax attorney, I am frequently asked by clients (and colleagues) if there are options to reduce the income tax burden they expect to pay on portfolio income or when they expect to experience a...more
La loi de financement de la sécurité sociale pour 2026 augmente le taux de la CSG sur certains revenus du capital de 1,4 % et pérennise le nouveau traitement social appliqué aux gains de « Management Package »....more
For CPG founders, understanding the complexities of business structures and tax consequences is essential to maximize growth and attract investors. The Qualified Small Business Stock (“QSBS”) exclusion provides considerable...more
Since their creation in 2017, Opportunity Zones (or OZs) have channeled billions of dollars into over 8,700 designated census tracts nationwide, making the OZ program one of the most ambitious community development...more
We are often asked by owners of limited liability companies (LLCs) to help them issue “profits interests” to service providers of their LLCs. At first glance, profits interests seem perfect — after all, they offer a low-cost,...more
“Early exercising” refers to exercising a stock option before it has fully vested, so you own the shares sooner (although they remain subject to the same vesting conditions as the stock option). For non-qualified stock...more
Entering 2026, Washington joins the growing list of states looking to implement new taxes on the "rich" – those earning more than $1 million per year. In December 2025, Gov. Bob Ferguson signaled his approval for a new 9.9...more
Donor-Advised Funds (DAFs) offer a flexible way to support causes that you care about while complementing your overarching estate planning goals. Incorporating a DAF is a strategic way to engage in charitable giving, maximize...more
On December 18th, Kilpatrick tax partner Jeff Reed presented during a webinar hosted by Strafford/Barbri. The webinar discussed recent state tax developments in the Northeast....more
What Section 1031 does. Section 1031 lets you defer tax when you swap one investment or business real estate for another, as long as both are real property held for investment or productive use. Since 2017, only real property...more
The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, introduced wide-ranging tax and policy changes. It contains hundreds of provisions, which address issues from clean energy to federal debt ceiling to...more
Section 1202 provides an exclusion from capital gain when a stockholder sells qualified small business stock (QSBS) if all of Section 1202’s eligibility requirements have been satisfied. The One Big Beautiful Bill Act (OBBBA)...more
If you are married, regardless of where you live, you should consider adding a valuable tool to your estate plan: a South Dakota Special Spousal Trust, also known as a Community Property Trust (CPT). A CPT can help couples...more
Today, many German companies have embraced the "Delaware flip" or established U.S./German holding structures from inception, seeking to tap into international capital markets and adopt "Silicon Valley-style" equity practices....more
Following months of speculation, the Chancellor of the Exchequer Rachel Reeves has delivered her second Autumn Budget. Read a breakdown from our tax experts below. Against a backdrop of elusive economic growth, increasing...more
Tax-efficient UK Enterprise Management Incentive (EMI) options have for a long time been restricted to smaller “startup” companies. The UK Budget announced three key changes to the EMI regime, allowing larger companies to...more
Crypto currencies and other crypto assets are increasingly being adopted by investors. Over time, the legal framework applicable to this asset class has become more defined. Originally Published in AGEFI Luxembourg -...more
Gold has always symbolized wealth, security and permanence — qualities making it an attractive asset for high-net-worth families seeking to preserve and transfer wealth across generations. But when it comes to gifting or...more
For recipients of restricted shares in a startup (i.e., private company), equity is often the most valuable part of their compensation packages. However, how and when that equity is taxed will make a significant difference in...more
Puerto Rico's Tax Incentives Code (Act 60) has quickly risen to the forefront of tax planning conversations, drawing intense interest from entrepreneurs, investors, cryptocurrency traders and taxpayers holding carried...more