Qualified Small Business Stock After the 2025 Expansion: Excluding Gain on a Business Sale
The 2025 law expanded Section 1202 – 50/75/100% exclusion tiers and a $15M cap. See how QSBS can exclude gain on a C-corp sale, and how it is lost.
One Big Beautiful Bill Act
The Permanent $15 Million Exemption: What the New Estate Tax Law Means for Your Plan
The estate tax exemption did not fall in 2026 – it rose to $15M per person, permanently. See what the new law means for your plan, and why review still matters.