Davis Wright Tremaine

Law firms · cited in 2 of our stories.

Where we cited them

Why 2025 Is the Last Year Top Earners Can Deduct Charity Without a Floor or a 35% Cap

Starting in 2026, itemized gifts face a 0.5%-of-AGI floor and a benefit capped near 35 cents per dollar for top-bracket donors, which makes December 2025 gifts and donor-advised fund bunching more valuable.

December 2, 2025IRS

Equity CompAnalysis

QSBS Expanded: $15 Million Cap, Partial Exclusion After Three Years, $75 Million Asset Test

For startup stock acquired after July 4, 2025, founders and early investors can exit sooner with partial tax relief and shelter more gain, but older shares keep the old rules.

July 9, 2025mintz.com

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