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|June 25, 2025
Winston Secures Federal Circuit Affirmance of 101 Victory for Polycom
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|May 9, 2025
An Am Law LOTW Shout Out-Worthy Gold Medal Victory In $Jenner
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|September 18, 2025
Winston & Strawn Sponsors 21st Annual Boardroom Summit
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|August 11, 2025
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|August 8, 2025
|5 Min Read
The One Big Beautiful Bill Act, enacted on July 4, 2025, modernizes and expands the already favorable tax treatment that applies to investments in qualified small business stock (QSBS). These changes benefit venture capital funds that intend to avail themselves of the tax benefits under the QSBS rules by (i) expanding the universe of companies that the funds can invest in, (ii) increasing the amount of gains that their respective investors can receive that are not subject to federal income tax and (iii) providing the funds with more flexibility in terms of timing their exits from these types of investments. The expansion of the QSBS rules under the Act should be a welcome development for venture capital funds and their investors.
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What Is the Copyright Royalty Board?
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What Is the Patent Trial and Appeal Board?