"2025 Federal Tax Institute of New England", Connecticut Bar Association

Day Pitney Tax Associate Emily Byrnes co-presented a session titled “OBBBA’s Expansion of QSBS Benefits” on October 30 at the Federal Tax Institute of New England, hosted by the Connecticut Bar Association. The presentation focused on the history and recent developments of the Qualified Small Business Stock (QSBS) rules following the enactment of the One Big Beautiful Bill Act, and examined creative strategies to expand QSBS benefits, including the use of stacking opportunities.