One Big Beautiful Bill Act and QSBS: Key Considerations for Founders, Investors, and Business Owners Webinar

This summer, President Trump signed into law the One Big Beautiful Bill Act ("OBBBA"), ushering in significant changes to Section 1202 and the rules surrounding “qualified small business stock” (QSBS). These revisions largely mirror the Senate’s original proposal and carry important implications for founders, investors, and business owners.

The QSBS exemption offers powerful tax benefits: noncorporate founders and investors in certain C-corporation companies may exclude up to 100% of the gain on the sale or exchange of QSBS. Under the new rules, the exclusion applies to the greater of $15 million or 10 times the taxpayer’s basis in the QSBS.

But how do you qualify for the QSBS exclusion? What is the impact of having a Limited Liability Company as the owner? And what major changes should business owners understand now to maximize these opportunities?

Join Mintz’s Tax and Private Equity team for an engaging webinar that breaks down the OBBBA and its impact—in clear, actionable terms. We’ll cover what’s new, what’s unchanged, and how you can best position yourself and your business to benefit.