The newly enacted One Big Beautiful Act includes several Internal Revenue Code amendments that could significantly impact M&A transactions. Our Transaction Advisory Services team will walk you through what's changed, what's stayed put and where the planning opportunities could lie.
We'll cover the following topics (and more):
- Section 1202 Capital Gain Exclusion: What's changed for QSBS and how it affects exit planning.
- Bonus Depreciation and Section 179 Expensing: 100% bonus depreciation is back – what that means for asset-heavy deals and purchase price allocations.
- SALT Deduction Expansion: A more generous cap and no restriction on PTET workarounds – good news for passthrough sellers.
- R&E Cost Deductibility: Improved after-tax valuations for businesses with substantial R&E costs.
- Interest Expense Limitations: A big win for leveraged acquisition structures.
Register now to learn how to navigate your next deal with confidence.