Estate planning Q&A: Planning with 1202 exclusions

Estate planning Q&A: Planning with 1202 exclusions

< Back to the Resource GalleryEstate planning Q&A: Planning with 1202 exclusionsARTICLE | February 03, 2026 | By RSM US LLP OBBBA significantly enhances the QSBS exclusion rules. Using irrevocable nongrantor trusts to ‘stack’ QSBS exclusions can greatly multiply...
How OBBBA tax changes affect energy companies

How OBBBA tax changes affect energy companies

< Back to the Resource GalleryHow OBBBA tax changes affect energy companiesARTICLE | November 05, 2025 | By RSM US LLP Executive summary: Tax relief and challenges for energy companiesTax changes and other items in the One Big Beautiful Bill Act (OBBBA) may reshape...