Business Law and Corporate Law

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
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Article
Leadership In The Law: Fireside Chat With David Tressler, Chief Legal Officer And Corporate Secretary Of Commonwealth Fusion Systems (Video)
Commonwealth Fusion Systems' Chief Legal Officer David Tressler shares his unique perspective on leading legal teams in cutting-edge technology companies, from autonomous vehicles at Waymo to commercial fusion energy. His approach to team motivation through strategic planning and prioritization offers valuable lessons for legal leaders navigating complex regulatory environments while supporting rapid business growth.
United States Commercial
MB
Mayer Brown
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Article
QSBS Stacking: Leveraging Gifts And Trusts For Additional Section 1202 Exclusions
Section 1202 of the Internal Revenue Code offers substantial tax benefits for qualified small business stock (QSBS) holders, allowing exclusion of gains up to $10 million or more per taxpayer. Strategic gifting of QSBS shares to family members, trusts, and other entities can multiply these exclusions, potentially sheltering tens of millions in capital gains from federal taxation while navigating complex timing, gift tax, and trust structure considerations.
United States Tax
FL
Foley & Lardner
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