Advances in technology and a constantly evolving regulatory environment can make it difficult to keep up with the latest tax developments. Tax News & Views can help you chart your tax department’s future through in-depth conversations with Deloitte leaders on today’s top tax issues.
The OBBBA is reshaping the qualified small business stock (QSBS) landscape under Section 1202. In this episode, host Carrie Falkenhayn joins Deloitte specialists Victoria Glover and Jared Lowe to walk through the three main changes introduced by the OBBBA and what they could mean for timing and eligibility. They also cover practical topics, including pass-through ownership, original-issuance exceptions, and why each tranche can require its own analysis.