Maximizing Tax-Free Gains for High-Net-Worth Families
Section 1202 Qualified Small Business Stock Planning Under the OBBBA
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This article examines the impact of the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, which significantly expands the Qualified Small Business Stock (QSBS) exclusion under Section 1202. It explores how these changes create new opportunities for founders, investors, and estate planners working with high-net-worth families holding interests in domestic C corporations. The article outlines key enhancements to the QSBS framework and delves into advanced planning strategies, including exclusion stacking and the use of trusts to maximize tax benefits.
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Investments & Wealth Review is a bimonthly magazine, written by award-winning authors from academic institutions and leading financial firms. Immerse yourself in current industry news and thought-provoking articles on the investment, legal, regulatory, business development, retirement, and wealth management topics that matter most to you and your clients.
