Strategic Business Planning Opportunities

Individuals & Families

An individual or family navigating the complexity of significant, multigenerational wealth and seeking a trusted partner for stewardship, strategy, and legacy.

Family Offices

A privately held company managing the financial, legal, and personal affairs of a wealthy family, providing tailored support with discretion and foresight.

Institutions

A mission-driven foundation, endowment, or organization seeking strategic financial oversight, governance support, and long term impact.

*As of October 6, 2025, including affiliate firms. **Pathstone Family Office LLC ($116B) plus affiliate firms ($55B). As of June 30, 2025. Includes regulatory assets under management, assets under advisory, and assets under administration. Please see Pathstone's ADV on adviserinfo.sec.gov for more information.

New possibilities for proactive and strategic planning

Year-end and the beginning of a new year present an ideal time to evaluate and implement impactful business and tax strategies. The recent enactment of the One Big Beautiful Bill Act (OBBBA) introduces a range of new possibilities for proactive and strategic planning. And it’s never too early for successful entrepreneurs to begin planning for their next chapter.

Text of the OBBBA is available here: https://www.congress.gov/ bill/119th-congress/housebill/1/text.

Time to reassess QSBS planning

The OBBBA’s revisions to QSBS rules mark a shift from a single five-year holding requirement to a graduated system that rewards longer-term investment with increasing tax exclusions. These updates expand potential eligibility by increasing the allowable company size and gain limits, enhancing flexibility for growth companies and investors alike.

Strategic planning such as staging share issuances, structuring exits, and coordinating estate plans help investors capture the enhanced benefits of the new law.

Professional guidance is recommended to fully optimize the impact of QSBS opportunities under the new provisions.

For more detailed guidance and next steps, read our article Time to Reassess QSBS Planning.

For more year-end guidance, please see these articles:

What Matters Most to You — This Season and Beyond? Creating a long-term vision and strategy

Head into Year-End with Confidence: 2025 year-end planning considerations

2025 Year-End Planning Checklist: Guidance for reviewing your financial – and non-financial – wealth

Protect Your Digital Life: Guidance for managing cybersecurity risk

Strengthen Relationships for Today and Tomorrow: Setting the table for success

Will You Do More with Your Philanthropy This Year? Check gifting plans before year-end

Keeping Yourself—and the Season—Merry and Bright: Prepare for the holidays with a focus on health

DISCLOSURES

This presentation and its content are for informational and educational purposes only and should not be used as the basis for any investment decision. The information contained herein is based on publicly available sources believed to be reliable but not a representation, expressed or implied, as to its accuracy, completeness or correctness. No information available through this communication is intended or should be construed as any advice, recommendation or endorsement from us as to any legal, tax, investment or other matters, nor shall be considered a solicitation or offer to buy or sell any security, future, option or other financial instrument or to offer or provide any investment advice or service to any person in any jurisdiction. Nothing contained in this communication constitutes investment advice or offers any opinion with respect to the suitability of any security, and this communication has no regard to the specific investment objectives, financial situation and particular needs of any specific recipient. Past performance is no guarantee of future results. Results may vary. Additional information and disclosure on Pathstone is available via our Form ADV Part 2A, which is available upon request or at www.adviserinfo.sec.gov.

Pathstone will act solely in its capacity as a registered investment advisor and does not provide any legal advice. Though Pathstone can provide accounting and tax services, the client should seek the counsel of a qualified accountant and/or attorney when necessary. Pathstone may assist clients with tax harvesting, and we will work with a client’s tax specialist to answer any questions related to the client’s portfolio account.

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