Qualified Small Business Stock (QSBS)
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Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 2December 10, 2024 | Tax Law Defined™ Blog
Many owners operating their businesses through limited liability companies (LLCs) and limited partne...
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Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 1
December 10, 2024 | Publications
Many owners who operate their business through a limited liability company or limited partnership co...
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Structuring the Ownership of Qualified Small Business Stock (QSBS) – Is There a Role for Roth IRAs...October 15, 2024 | Publications
This article considers whether there is a role for a self-directed Roth IRA when structuring the own...
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Navigating Section 1202’s Redemption (Anti-churning) RulesSeptember 30, 2024 | Blogs
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...
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Dealing with Excess Accumulated Earnings in a Qualified Small Business – A Section 1202 Planning G...September 4, 2024 | Publications
This article is one in a series of articles and blogs addressing planning issues relating to qualifi...
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Section 1202 (QSBS) Planning for Sales, Redemptions and LiquidationsJuly 22, 2024 | Tax Law Defined™ Blog
Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder...
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Can Stockholders of Employee Leasing or Staffing Companies Claim Section 1202’s Gain Exclusion?April 25, 2024 | Blogs
Stockholders must satisfy several eligibility requirements before they can claim Section 1202’s ge...
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Guide to the Federal Income Tax Treatment of SAFEsApril 16, 2024 | Publications
The Simple Agreement for Future Equity (SAFE) was introduced in 2013 on the startup accelerator Y Co...
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How to Use SAFE Preferred Stock in Early Funding RoundsApril 12, 2024 | Blogs
The Simple Agreement for Future Equity (SAFE) was introduced in 2013 by startup accelerator Y Combin...
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Venture Studios and Qualified Small Business StockMarch 19, 2024 | Blogs
Section 1202 provides for a substantial exclusion of taxable gain from federal income taxes when sto...
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Maximizing Section 1202’s Gain ExclusionJanuary 17, 2024 | Blogs
The combination of the 21% corporate federal income tax rate and the possibility of qualifying for S...
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Conversions, Reorganizations, Recapitalizations, Exchanges and Stock Splits Involving Qualified Smal...October 26, 2023 | Tax Law Defined™ Blog
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...