Qualified Small Business Stock (QSBS)

May 19, 2020 | Blogs

Navigating through recapitalizations, reorganizations, stock splits, reverse stock splits, tax free ...

May 8, 2020 | Blogs

In an earlier article titled “Rollover Equity Transactions 2019,” we discussed the vario...

February 17, 2020 | Blogs

This article is a guide for investors and fund sponsors who purchase, own and sell qualified small b...

January 17, 2020 | Blogs

This article is one of a series addressing planning issues relating to qualified small business stoc...

November 1, 2019 | Blogs

A basic checklist of qualification requirements to help business owners and tax professionals consid...

May 24, 2019 | Blogs

Why are tax opinions especially relevant today? Recent changes in the tax laws have left taxpayers a...

April 3, 2019 | Publications

I recently published an article focusing on the choice of entity decision for main street businesses...

January 2, 2019 | Blogs

During the past year, numerous articles have summarized and analyzed the changes made by the Tax Cut...

August 20, 2018 | Blogs

Under IRC § 1202, 100% of gain on the sale of QSBS acquired after September 27, 2010, is generally ...

March 12, 2018 | Blogs

The 2017 Tax Cuts and Jobs Act (the “2017 Tax Act”) ushered in several benefits for C corporatio...

February 5, 2018 | Blogs

Taxpayers who qualify for the IRC § 199A deduction (the “Deduction”) will be one of the...

January 22, 2018 | Blogs

In the aftermath of the 1986 tax act and the introduction of LLCs, pass-through entities (LLC and S ...