BLOG

Qualified Small Business Stock Compliance – The Integral Role of Attestation

Background Qualified Small Business Stock (“QSBS”) under Section 1202 of the Internal Revenue Code provides a powerful tax incentive to investors, founders and employees of start-ups and qualified small businesses.  In 2025, under the One Big Beautiful Bill Act, QSBS tax benefits were significantly expanded.  For QSBS issued after July…

Corporate Transparency Act

One of the most anticipated new laws that will impact every business in 2024 is the Corporate Transparency Act (or the CTA).  The CTA was enacted on January 1, 2021 as part of the National Defense Authorization Act and went into effect on January 1, 2024.  It is the latest…