Qualified Small Business Stock (QSBS)
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Dissecting Section 1202’s “Active Business” and “Qualified Trade or Business...August 5, 2020 | Blogs
With the corporate federal income tax rate reduced from 35% to 21%, there is a renewed interest in c...
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Recapitalizations Involving Qualified Small Business StockMay 19, 2020 | Blogs
Navigating through recapitalizations, reorganizations, stock splits, reverse stock splits, tax free ...
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An Introduction to the Use of Blocker Corporations in M&A TransactionsMay 8, 2020 | Blogs
In an earlier article titled “Rollover Equity Transactions 2019,” we discussed the vario...
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Private Equity and Venture Capital Fund Investment in Qualified Small Business Stock (QSBS) – A Gu...February 17, 2020 | Blogs
This article is a guide for investors and fund sponsors who purchase, own and sell qualified small b...
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Advanced Section 1045 PlanningJanuary 17, 2020 | Blogs
This article is one of a series addressing planning issues relating to qualified small business stoc...
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Section 1202 Qualification Checklist and Planning PointersNovember 1, 2019 | Blogs
A basic checklist of qualification requirements to help business owners and tax professionals consid...
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A Taxpayer’s Consumer Guide to “Substantial Authority” Tax OpinionsMay 24, 2019 | Blogs
Why are tax opinions especially relevant today? Recent changes in the tax laws have left taxpayers a...
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The Choice of Entity Decision for VC Financed Start-upsApril 3, 2019 | Publications
I recently published an article focusing on the choice of entity decision for main street businesses...
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Revisiting the Choice of Entity Decision for the Closely Held BusinessJanuary 2, 2019 | Blogs
During the past year, numerous articles have summarized and analyzed the changes made by the Tax Cut...
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A Roadmap for Obtaining (and not Losing) the Benefits of Section 1202 StockAugust 20, 2018 | Blogs
Under IRC § 1202, 100% of gain on the sale of QSBS acquired after September 27, 2010, is generally ...
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What Service Businesses Qualify for IRC §§ 199A’s or 1202’s Benefits?March 12, 2018 | Blogs
The 2017 Tax Cuts and Jobs Act (the “2017 Tax Act”) ushered in several benefits for C corporatio...
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Maximizing the IRC § 199A DeductionFebruary 5, 2018 | Blogs
Taxpayers who qualify for the IRC § 199A deduction (the “Deduction”) will be one of the...