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Gain Exclusion New Legislation

Rivkin Radler LLP

Qualified Small Business Stock – Be Mindful of the ‘Acquisition Dates’ When Applying OBBBA’s Enhanced Gain Exclusion Rule

Rivkin Radler LLP on

The enactment earlier this year of the One Big Beautiful Bill Act (the “Act”)generated a fair amount of excitement in the business community. If one had to identify a single provision of the Act in which the owners and...more

Latham & Watkins LLP

Congress Permanently Extends Capital Gains Exclusion for Qualified Small Business Stock

Latham & Watkins LLP on

Tax law change is good news for non-corporate investors. On December 18, 2015, President Obama signed the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) into law. The PATH Act retroactively renews and...more

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