Tax law change is good news for non-corporate investors.
On December 18, 2015, President Obama signed the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) into law. The PATH Act retroactively renews and permanently extends the 100% capital gain exclusion relating to gain realized on certain dispositions of “qualified small business stock” (QSBS) acquired after September 27, 2010.
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