Qualified Small Business Stock (QSBS)
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Dealing with Excess Accumulated Earnings in a Qualified Small Business – A Section 1202 Planning GuideSeptember 4, 2024 | Publications
This article is one in a series of articles and blogs addressing planning issues relating to qualifi...
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Section 1202 (QSBS) Planning for Sales, Redemptions and LiquidationsJuly 22, 2024 | Qualified Small Business Stock (QSBS)
Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder...
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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...
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Guide to the Federal Income Tax Treatment of SAFEsApril 16, 2024 | Publications
The Simple Agreement for Future Equity (SAFE) was introduced in 2013 on the startup accelerator Y Co...
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How to Use SAFE Preferred Stock in Early Funding RoundsApril 12, 2024 | Blogs
The Simple Agreement for Future Equity (SAFE) was introduced in 2013 by startup accelerator Y Combin...
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Venture Studios and Qualified Small Business StockMarch 19, 2024 | Qualified Small Business Stock (QSBS)
Section 1202 provides for a substantial exclusion of taxable gain from federal income taxes when sto...
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Conversions, Reorganizations, Recapitalizations, Exchanges and Stock Splits Involving Qualified Small Business Stock (QSBS)October 26, 2023 | Qualified Small Business Stock (QSBS)
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...
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Introducing the QSBS Guidebook for Family Offices and Private Equity FirmsOctober 12, 2023 | Qualified Small Business Stock (QSBS)
The combination of the 21% corporate income tax rate and the possibility of qualifying for Section 1...
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The Intersection Between Equity Compensation Planning and Section 1202October 6, 2022 | Qualified Small Business Stock (QSBS)
There are numerous tax and business issues associated with equity compensation planning for employee...
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Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business StockMay 13, 2022 | Qualified Small Business Stock (QSBS)
When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified smal...
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Part 1 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045April 19, 2022 | Tax Law Defined™ Blog
Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...
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Part 2 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045
April 19, 2022 | Tax Law Defined™ Blog
Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...