Sponsorships and Speaking Engagements | 30 October 2025 | 12:00 p.m. - 1:30 p.m. (ET)

ALI-CLE: OBBBA Tax Update 2025: Opportunity Zones, QSBS, and Estate Planning

The One Big Beautiful Bill Act (OBBBA), enacted this summer, reshaped the federal tax landscape. By extending Opportunity Zones, amending Qualified Small Business Stock provisions, and significantly raising the estate and gift tax exemption, the law creates new planning opportunities—and new uncertainties—for businesses, investors, and advisors. This ALI CLE follow-up webcast provided attendees with practical strategies and insights to help clients capture benefits while mitigating risks.

Topics included:

OBBBA and Opportunity Zone Program 2.0

  • Structural and business requirements for investors, funds, and businesses participating in the Opportunity Zone program.
  • Tax advantages under the TCJA and OBBBA frameworks, while identifying transition challenges and areas of ambiguity.

Qualified Small Business Stock and OBBBA Amendments

  • OBBBA’s changes to §1202 and how they impact QSBS planning strategies.
  • Ambiguities in QSBS treatment and related provisions in the absence of regulatory guidance.

Trusts & Estate Planning and Unified Credits under OBBBA

  • Permanent increases to $15M exemption shapes estate, gift, and GST planning.
  • Trust, gifting, and transfer techniques while considering state-level estate tax implications.

 

Register here


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From Hogan Lovells

Steven R. Schneider

Steven R. Schneider

Partner
Washington, D.C.