Thursday, October 30, 2025
2:45 PM
to
3:45 PM
Back to Event
Tax/Corporate Track
Presented by the Estates and Probate, Tax, and Business Law Sections
About the Program
The session includes a brief overview of the legislative history of the qualified small business stock rules, and a discussion of the changes made to the rules by the enactment of the One Big Beautiful Bill Act.
You Will Learn
• About the history of the enactment of the QSBS rules and changes to the QSBS rules throughout the years;
• About the most recent changes and enhancements to the QSBS rules pursuant to the enactment of the One Big Beautiful Bill Act;
• About creative ways to expand QSBS benefits such as creating stacking opportunities
Who Should Attend
Attorneys and paralegals who work with investors or business owners that want to maximize gain exclusion on future sales of such businesses.
Credit
CT: 1.0 CLE Credit (General)
NY: 1.0 CLE Credit (AOP)
The Connecticut Bar Association/CT Bar Institute is an accredited provider of New York State CLE. This program qualifies for newly admitted and experienced attorneys CLE credits.
Attorneys seeking NY CLE credit who have been admitted to the New York State Bar for two years or less must attend the live seminar for skills or ethics credit, a fully interactive videoconference, or simultaneous transmission with synchronous interactivity. Diversity, Inclusion and Elimination of Bias CLE credits are only available as non-transitional credits. For further information please see the NYCourts.gov page on CLE: http://ww2.nycourts.gov/attorneys/cle/index.shtml.