Structuring the Business Exit: QSBS Conversions and Deal Tax in 2026

Tax attorneys Mark Melton and Brian Balduzzi will lead a myLawCLE webinar focused on tax planning strategies for the sale of closely held businesses under the One Big Beautiful Bill Act (OBBBA) framework. Their session will highlight the opportunities and challenges created by legislative changes enacted as part of the OBBBA, including the expanded Qualified Small Business Stock (QSBS) exclusion, return of 100 percent bonus depreciation and enhancements to Section 199A deduction. Mark and Brian will discuss the tax implications of converting limited liability companies (LLCs) and partnerships into QSBS-eligible C corporations, structuring business sales, navigating pre-sale restructuring decisions and addressing audit risk exposure. Attendees will gain perspectives on the tax planning factors shaping post-OBBBA deal strategy.