Section 1202 QSBS in 2026: Effective Date Lines, the 28% Rate Trap, and What Changes for Prior Stock
The Section 1202 QSBS OBBBA changes look generous on paper: a tiered holding period, a higher gain exclusion cap, a broader gross asset threshold. But the practical question for CPAs working with clients who hold qualified small business stock isn’t what the new rules offer — it’s which set of rules actually applies to the […]
HSA Eligibility and the 2026 Rule Changes: Getting It Right on Client Returns
Two things changed for HSA eligibility rules in 2026 under the OBBBA. The contribution limits moved up modestly. The eligibility rules, thanks to the One, Big, Beautiful Bill Act (OBBBA), changed in ways that matter a lot more for return preparation. IRS Revenue Procedure 2025-19 covers the limit adjustments. The OBBBA, signed July 4, 2025, […]