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Wood-paneled family office boardroom with a structured entity diagram on a glass wall representing Section 162 tax structuring 2026

Family Offices After OBBBA: The Section 162 Test That Decides Whether Millions in Costs Are Deductible

June 11, 2026

OBBBA made the deduction ban permanent. A family office Section 162 trade-or-business structure is now the only way to deduct millions in operating costs.

Browsing: Section 162

Family Offices After OBBBA: The Section 162 Test That Decides Whether Millions in Costs Are Deductible

Family Offices After OBBBA: The Section 162 Test That Decides Whether Millions in Costs Are Deductible

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