Qualified Small Business Stock (QSBS)

May 13, 2022 | Blogs

When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified smal...

April 19, 2022 | Blogs

Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...

April 19, 2022 | Blogs

Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...

April 19, 2022 | Blogs

A stockholder must hold qualified small business stock (QSBS) for more than five years in order to c...

February 16, 2022 | Blogs

We have discussed in previous articles the potential benefits of operating a start-up as a C corpora...

January 26, 2022 | Blogs

Section 1202 allows taxpayers to exclude gain on the sale of QSBS if all eligibility requirements ar...

November 3, 2021 | Blogs

On September 13, 2021, legislation emerged from the House Ways and Means Committee that included an ...

October 7, 2021 | Blogs

Planning for an investment home run – increasing the standard Section 1202 $10 million gain exclus...

September 30, 2021 | Blogs

The number of private companies electing to go public through a transaction (referred to in this art...

September 29, 2021 | Blogs

This article addresses the consequences of “transfers at death” of qualified small business stoc...

September 16, 2021 | Blogs

When Congress enacted Section 1202, it noted that the gain exclusion was intended to “encourag...

September 3, 2021 | Blogs

Congress enacted Section 1202[i] based on the premise that the possibility of a $10 million gain exc...