News & Insights

The Tax Break New Jersey Business Owners Can't Afford to Miss

In an article for SJ Magazine, Bozena Diaz, Justin Csik, and Marty Babitz discuss significant changes affecting Qualified Small Business Stock (QSBS) planning at both the federal and state levels, including New Jersey’s new conformity with the federal QSBS exclusion and changes under the OBBBA that may create additional planning opportunities for business owners. ...read more

QSBS Tax Break Rules Expanded for Investors

Partners Bonnie Diaz and Justin Csik recently authored an article for NJBIZ examining significant federal and state law changes that expand the tax benefits available through Qualified Small Business Stock (QSBS). ...read more

Tax Planning: New Exclusions Under New Jersey Gross Income Tax Act and Changes to QSBS Exclusion Under OBBBA

Recent federal and state tax law changes have significantly expanded planning opportunities involving Qualified Small Business Stock (QSBS). In this article for the Philadelphia Business Journal, attorneys Bonnie Diaz, Justin Csik, and Marty Babitz analyze New Jersey’s newly enacted conformity with the federal QSBS exclusion under Internal Revenue Code §1202, as well as key changes introduced under the One Big Beautiful Bill Act (OBBBA). ...read more

New Exclusions Under New Jersey Gross Income Tax Act and Major Enhancements to QSBS Exclusion Under OBBBA—Key Opportunities for Tax Planning

For dispositions of Qualified Small Business Stock (QSBS) on or after January 1, 2026, New Jersey now follows Section 1202 of the Internal Revenue Code (Section 1202), allowing New Jersey taxpayers to exclude gains from the sale of QSBS from New Jersey gross income. ...read more

The New QSBS Landscape: Planning Opportunities for Business Owners and Investors (August 13 at Icona Avalon)

Recent federal and New Jersey law changes, including the One Big Beautiful Bill Act (OBBBA), have expanded and enhanced the tax benefits available to business owners, founders, and investors holding Qualified Small Business Stock (QSBS). These developments create new opportunities to reduce tax liability, enhance exit planning, and facilitate wealth transfer. ...read more

The New QSBS Landscape: Planning Opportunities for Business Owners and Investors (July 14 at Tavistock Country Club)

Recent federal and New Jersey law changes, including the One Big Beautiful Bill Act (OBBBA), have expanded and enhanced the tax benefits available to business owners, founders, and investors holding Qualified Small Business Stock (QSBS). These developments create new opportunities to reduce tax liability, enhance exit planning, and facilitate wealth transfer. ...read more