Skip to Main Content. Skip to Search Results.

Filter by:
    Bank symbol with with coins stack. Concepts of the banking system, rising interest rates, inflation, deflation, and savings.
    Finding Suitable Replacement Qualified Small Business Stock (QSBS) – A Section 1045 Primer

    January 29, 2025 | Publications

    Section 1202 provides a gain exclusion when a stockholder sells qualified small business stock (QSBS...

    Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
    Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 2

    December 10, 2024 | Tax Law Defined™ Blog

    Many owners operating their businesses through limited liability companies (LLCs) and limited partne...

    Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
    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...

    Two people working at a desk with a computer displaying charts and graphs, overlaid with various financial and analytical icons.
    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...

    Several chess pieces are arranged on a reflective surface, with a prominent king piece in focus and a bright, abstract background.
    Navigating Section 1202’s Redemption (Anti-churning) Rules

    September 30, 2024 | Blogs

    Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...

    merger and acquisition business concept, join company on puzzle pieces, 3d rendering
    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...

    Reducing, removing or overcome financial barrier, financial concept : US dollar bag on a maze puzzle. The image depicting a situation how to overcome financial difficulties and avoid a financial distress.
    Section 1202 (QSBS) Planning for Sales, Redemptions and Liquidations

    July 22, 2024 | Tax Law Defined™ Blog

    Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder...

    high contrast image of casino roulette in motion
    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...

    Person analyzing the market trends on a digital screen
    Guide to the Federal Income Tax Treatment of SAFEs

    April 16, 2024 | Publications

    The Simple Agreement for Future Equity (SAFE) was introduced in 2013 on the startup accelerator Y Co...

    An arrow, photographed with a very shallow depth of field, sits on top of an old map lined with compass lines and navigational aids.
    How to Use SAFE Preferred Stock in Early Funding Rounds

    April 12, 2024 | Blogs

    The Simple Agreement for Future Equity (SAFE) was introduced in 2013 by startup accelerator Y Combin...

    Enter a search term or select a content category to begin. Search term must include 2 or more characters.

    Insights (10)