Advanced QSBS Planning
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Advanced Section 1202 (QSBS) Planning for S CorporationsMarch 18, 2025 | Qualified Small Business Stock (QSBS)
*This article was updated on March 20, 2025. Section 1202 provides for a substantial exclusion of ...
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Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 2December 10, 2024 | Qualified Small Business Stock (QSBS)
Many owners operating their businesses through limited liability companies (LLCs) and limited partne...
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Venture Studios and Qualified Small Business StockMarch 19, 2024 | Qualified Small Business Stock (QSBS)
Section 1202 provides for a substantial exclusion of taxable gain from federal income taxes when sto...
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Conversions, Reorganizations, Recapitalizations, Exchanges and Stock Splits Involving Qualified Small Business Stock (QSBS)October 26, 2023 | Qualified Small Business Stock (QSBS)
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...
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Introducing the QSBS Guidebook for Family Offices and Private Equity FirmsOctober 12, 2023 | Qualified Small Business Stock (QSBS)
The combination of the 21% corporate income tax rate and the possibility of qualifying for Section 1...
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The Intersection Between Equity Compensation Planning and Section 1202October 6, 2022 | Qualified Small Business Stock (QSBS)
There are numerous tax and business issues associated with equity compensation planning for employee...
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Section 1202 Planning: When Might the Assignment of Income Doctrine Apply to a Gift of QSBS?January 26, 2022 | Qualified Small Business Stock (QSBS)
Section 1202 allows taxpayers to exclude gain on the sale of QSBS if all eligibility requirements ar...
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Transfers “At Death” of Qualified Small Business StockSeptember 29, 2021 | Qualified Small Business Stock (QSBS)
This article addresses the consequences of “transfers at death” of qualified small business stoc...
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Claiming an Ordinary Loss Under Section 1244 for an Investment in a Failed Start-upSeptember 3, 2021 | Qualified Small Business Stock (QSBS)
Congress enacted Section 1202[i] based on the premise that the possibility of a $10 million gain exc...
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Exploring the Benefits of the Corporate Freeze TransactionMarch 24, 2021 | Qualified Small Business Stock (QSBS)
Synopsis The distribution of a C corporation’s assets to its shareholders often triggers a hea...
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Section 1202 and S CorporationsSeptember 18, 2020 | Qualified Small Business Stock (QSBS)
With the corporate tax rate reduced from 35% to 21%, we have experienced a heightened awareness that...
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Private Equity and Venture Capital Fund Investment in Qualified Small Business Stock (QSBS) – A Guide to Obtaining the Benefits of Sections 1202 and 1045February 17, 2020 | Qualified Small Business Stock (QSBS)
This article is a guide for investors and fund sponsors who purchase, own and sell qualified small b...