When there is certainty in the tax law early in the year, advisors have ample time to help clients analyze various options for optimizing their returns.

The Protecting Americans From Tax Hikes Act approved at the end of last year made "permanent" the QSBS benefit and a variety of other tax breaks advisors may also want to look into for their clients. (The government could, of course, make more changes to these breaks in the future.)

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