QSBS Tax Benefits Expanded: Strategic Planning Guide for 2025 and Beyond
Federal legislation enacted on July 4, 2025, has expanded the gain exclusion available for sales of qualified small business stock (QSBS) under Section 1202. The revised law increases tax savings for shareholders in eligible domestic corporations, and government estimates show that taxpayer savings will rise by approximately $4.5 billion each year once all changes are […]
How Government Shutdowns Affect Taxpayers, Nonprofits, and Business Operations
The federal government shutdown, initiated on October 1, 2025, resulted from a legislative impasse in Congress over the approval of budget appropriations for the 2026 fiscal year. Despite extensive negotiations, Congress was unable to enact the necessary funding legislation to maintain full government operations. Adding complexity to this deadlock is the executive branch’s selective withholding […]
Private Equity Trends 2025 : Dealmaking Insights for a Shifting Market
The private equity landscape has reached a critical time period in 2025. Following numerous years of exponential growth rates, dealmakers now experience a very different reality of longer hold periods, tighter liquidity, and changing investor expectations. Many portfolio companies are now being held far beyond when they were originally expected to exit, creating additional pressure […]
Cross-Border M&A Trends 2025
Cross-border M&A remains a significant growth area for U.S. based businesses, providing market, technology, and capital opportunities. However, the tax consequences of cross-border transactions have become significantly complicated due to multiple jurisdictions, evolving treaty interpretations, and overlapping or even contradictory compliance requirements, which pose increased challenges for deal teams and CFOs. TaxJourney® offers a U.S. […]
Impact of ‘One Big Beautiful Bill Act’ on the Private Equity Industry – Key Tax Provisions
The One Big Beautiful Bill Act of July 4, 2025, implements comprehensive tax changes that seek to encourage business expansion, spur private investment, and increase the competitiveness of the U.S. economy. Although the legislation affects various industries, its consequence on the Private Equity (PE) sector is especially noteworthy. This presentation provides an overview of the […]
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 […]
Navigating the OBBBA Landscape : Implications for M&A Transactions
The One Big Beautiful Bill Act (OBBBA) represents a turning point in American tax policy, moving theoretical reform into legislation. Its measures revive and improve key tax incentives, such as 100% bonus depreciation, permanent Section 179 expensing, reinstated EBITDA-based interest deductibility, and enhanced Qualified Small Business Stock (QSBS) exclusions, that business buyers and sellers are […]
Corporate Alternative Minimum Tax (CAMT) : Key Implications Under OBBВА
The One Big Beautiful Bill Act (OBBBA) introduces targeted modifications that intersect directly with the Corporate Alternative Minimum Tax (CAMT) regime. While several provisions create new planning opportunities for private equity (PE) funds and portfolio companies, the legislation also preserves key tax treatments that support market stability. For fund managers, these changes require balancing immediate […]
M&A Tax Expertise: Simplifying Tax Complexities in Global M&A
Tax due diligence is a critical process in mergers and acquisitions, aimed at providing a comprehensive evaluation of a company’s tax position. This includes identifying potential exposures, uncovering unpaid tax obligations, and exploring opportunities for reducing tax liabilities, ultimately ensuring clarity and minimizing risks during the transaction. Traditionally viewed as a buyer-centric activity, tax due […]