August 31, 2026 | Presidential Administration Impacts

Section 1202[1] of the Internal Revenue Code provides a capital gains exclusion for investors and fo...

May 21, 2026 | Presidential Administration Impacts

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA), making the federal O...

April 1, 2026 | Publications

As the U.S. grapples with a multi layered housing crisis, the need for states to act strategically a...

March 12, 2026 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gains when a taxpayer sells qualified small business...

November 21, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gain when a taxpayer sells qualified small business ...

November 19, 2025 | Publications

Governors across America face the most significant Opportunity Zone (OZ) redesignation since the pro...

September 18, 2025 | Presidential Administration Impacts

Effective charitable planning was already an intricate and complex process before the passage of the...

August 29, 2025 | Presidential Administration Impacts

On August 15, 2025, the Internal Revenue Service (IRS) released Notice 2025-42, consistent with Pres...

August 20, 2025 | In the News

Frost Brown Todd’s Mark F. Sommer, Elizabeth M. Ethington, and Kenneth Schwalbert Jr. authored...

August 20, 2025 | Presidential Administration Impacts

In my practice as part of our firm’s Wealth Planning and Family Office group, I work with many hig...