Qualified Small Business Stock (QSBS)
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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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Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business StockMay 13, 2022 | Qualified Small Business Stock (QSBS)
When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified smal...
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Part 1 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045April 19, 2022 | Tax Law Defined™ Blog
Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...
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Part 2 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045
April 19, 2022 | Tax Law Defined™ Blog
Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...
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Selling QSBS Before Satisfying Section 1202’s Five-Year Holding Period Requirement?April 19, 2022 | Tax Law Defined™ Blog
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 BriefFebruary 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 | 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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Planning for the Potential Reduction in Section 1202’s Gain ExclusionNovember 3, 2021 | Blogs
On September 13, 2021, legislation emerged from the House Ways and Means Committee that included an ...
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A SPAC Merger Primer for Holders of Qualified Small Business StockSeptember 30, 2021 | Qualified Small Business Stock (QSBS)
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 StockSeptember 29, 2021 | Qualified Small Business Stock (QSBS)
This article addresses the consequences of “transfers at death” of qualified small business stoc...