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    Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business S...

    May 13, 2022 | Blogs

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

    Part 1 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045

    April 19, 2022 | Blogs

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

    Part 2 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045

    April 19, 2022 | Blogs

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

    Selling QSBS Before Satisfying Section 1202’s Five-Year Holding Period Requirement?

    April 19, 2022 | Blogs

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

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    How Corporations May Run Afoul of the Accumulated Earnings Tax – A Section 1202 Planning Brief

    February 16, 2022 | Blogs

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

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    Section 1202 Planning: When Might the Assignment of Income Doctrine Apply to a Gift of QSBS?

    January 26, 2022 | Blogs

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

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    Planning for the Potential Reduction in Section 1202’s Gain Exclusion

    November 3, 2021 | Blogs

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

    Maximizing the Section 1202 Gain Exclusion Amount

    October 7, 2021 | Blogs

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

    SPAC, special purpose acquisition company symbol. Businessman holds cubes with words 'SPAC' on beautiful white background, copy space. Business and SPAC, special purpose acquisition company concept.
    A SPAC Merger Primer for Holders of Qualified Small Business Stock

    September 30, 2021 | Blogs

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

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    Transfers “At Death” of Qualified Small Business Stock

    September 29, 2021 | Blogs

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

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