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    Navigating Section 1202’s Redemption (Anti-churning) Rules

    March 10, 2023 | Blogs

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

    Solar panels on the gable roof of the rustic house
    The Basics of Community Solar Projects and Their Application to Multifamily Projects

    March 7, 2023 | Blogs

    I. Introduction In recent years, the share of energy produced in the United States through solar pho...

    Pharmacist and customer with medical marijuana
    Don’t Let the Reefer Blow the Roof Off: Challenges and Guidance Surrounding Medical Marijuana Pati...

    October 3, 2022 | Blogs

    *Lila Greiner contributed to this article while interning at Frost Brown Todd. Lila is a graduate of...

    How Section 1202’s $50 Million Aggregate Gross Assets Limitation Works

    May 17, 2022 | Blogs

    During the past several years, there has been a marked increase across the country in the use of C c...

    business man Hand change wood cube block with percentage to UP and Down arrow symbol icon. Interest rate, stocks, financial, ranking, mortgage rates and Cut loss concept
    Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business S...

    May 13, 2022 | Blogs

    When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified smal...

    State Capitol Building Charleston, West Virginia, USA
    Recent West Virginia Tax Legislation

    April 25, 2022 | Blogs

    This article was originally published in Tax Notes. The West Virginia Legislature’s 2022 regular s...

    Helping hand
    Part 2 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045

    April 19, 2022 | Blogs

    Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...

    Barrel of SALT Benefits & Incentives for the Bourbon, Beer and Other Alcoholic Beverages Indust...

    December 14, 2021 | Blogs

    Being from Kentucky, there are few things we know (or do) better than bourbon. Virtually from birth,...

    Dealing With Section 1061’s Three Year Holding Period Requirement for Carried Interests

    March 10, 2021 | Blogs

    Hedge fund, private equity and real estate professionals are often compensated through the grant of ...

    Private Equity
    Rollover Equity Transactions 2021

    January 28, 2021 | Blogs

    During the 21st century, financial buyers such as private equity sponsors (PE firms) have dramatical...

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