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One Big Beautiful Bill Act and Choice of Entity: What Business Owners Should Revisit
The One Big Beautiful Bill Act changed key inputs in choice-of-entity planning. Permanent Section 199A, permanent bonus depreciation, expanded QSBS, Section 174A, and a temporary SALT cap all affect how founders and boards should re-run the entity memo.
Trenton Roberts
Oct 159 min read


Estate Planning for Business Owners After the One Big Beautiful Bill Act
By Trenton Roberts and Jay Stigers. The One Big Beautiful Bill Act made the $15 million exemption permanent.
Trenton Roberts
May 110 min read
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