March 18, 2025 | Qualified Small Business Stock (QSBS)

*This article was updated on March 20, 2025.  Section 1202 provides for a substantial exclusion of ...

January 29, 2025 | Tax Law Defined™ Blog

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

December 10, 2024 | Qualified Small Business Stock (QSBS)

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

December 10, 2024 | Qualified Small Business Stock (QSBS)

Many owners who operate their business through a limited liability company or limited partnership co...

October 15, 2024 | Publications

This article considers whether there is a role for a self-directed Roth IRA when structuring the own...

September 30, 2024 | Blogs

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

September 4, 2024 | Publications

This article is one in a series of articles and blogs addressing planning issues relating to qualifi...

July 22, 2024 | Qualified Small Business Stock (QSBS)

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

April 25, 2024 | Blogs

Stockholders must satisfy several eligibility requirements before they can claim Section 1202’s ge...

April 16, 2024 | Publications

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