On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA” or “the Act”) became law and ushered in the most significant changes to the Qualified Small Business Stock (“QSBS”) regime in more than a decade. These changes—codified under Internal Revenue Code § 1202—apply only to stock acquired after July 4, 2025. Stock issued on… The post The New QSBS Landscape: Estate Planning & Corporate Strategies appeared first on DarrowEverett LLP.
