Skip to Main Content. Skip to Search Results.

Filter by:
    The man find and turn on the lightbulb in the maze-shaped brain on the wall, symbolizing big ideas, innovation concepts. (3d render)
    Advanced Section 1202 (QSBS) Planning for S Corporations

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

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

    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 | Tax Law Defined™ Blog

    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 | Qualified Small Business Stock (QSBS)

    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 | Qualified Small Business Stock (QSBS)

    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 Guide

    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 | Qualified Small Business Stock (QSBS)

    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...

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

    Insights (10)