Western CPE Blog
4 min read
Section 1202 has been revamped by the One, Big, Beautiful Bill Act (OBBBA) with a new tiered exclusion system, asset threshold, and more.
Recent Blog Posts
5 min read
Reprinted with permission of Estates and Trust Plan for IncapacityMany techniques we discuss require that
3 min read
Late as usual, Congress finally extended almost 60 expiring tax provisions to December 31, 2014.
Don't Miss It
The One Big, Beautiful Bill Act’s Endowment Tax Overhaul
August 5, 2025
The One Big, Beautiful Bill Act’s Hidden Gambling Tax
July 29, 2025
Student Loan Tax Changes Under The OBBBA
July 24, 2025
