QSBS 2025 : Tiered Tax Exclusions

The One Big Beautiful Bill Act (OBBBA) delivers transformative enhancements to Qualified Small Business Stock (QSBS) under Section 1202, redefining how founders, investors, and PE funds approach exit planning and valuation.These reforms aren’t just incremental, they’re reshaping the economics of startup investing and M&A structuring. 1. Earlier Liquidity with Tiered Holding PeriodsUnder the OBBBA 2025 […]

One Big Beautiful Bill Act: Key Tax Changes Private Equity Stakeholders Should Know

The One Big Beautiful Bill Act (P.L. 119-21) marks one of the most consequential tax shifts in recent years, especially for private equity stakeholders. From deal structuring and investment strategy to cross-border planning and compliance, this legislation introduces reforms that demand a fresh look at how capital is deployed and returns are realized. Whether you’re […]