Qualified Small Business Stock (QSBS)
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Can Convertible Debt or SAFEs Qualify as QSBS for Section 1202’s Gain Exclusion?February 22, 2021 | Blogs
Only the issuance of “stock” triggers the running of Section 1202’s five-year hold...
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Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSBS)February 19, 2021 | Qualified Small Business Stock (QSBS)
Many M&A transactions are structured to include a rollover of some percentage of the target comp...
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Rollover Equity Transactions 2021January 28, 2021 | Qualified Small Business Stock (QSBS)
During the 21st century, financial buyers such as private equity sponsors (PE firms) have dramatical...
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Dealing With the Rollover of the Management Team’s Equity and Equity Rights in a Sale TransactionJanuary 27, 2021 | Qualified Small Business Stock (QSBS)
A typical part of the sale of a business is the rollover of some equity by the target company’...
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Section 1202 Tax Planning: Avoid Losing the Gain Exclusion!October 26, 2020 | Qualified Small Business Stock (QSBS)
Beware of Mixing Section 1202’s Version of Oil and Water – S Corporations and QSBS Our Section 1...
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Section 1202 and S CorporationsSeptember 18, 2020 | Qualified Small Business Stock (QSBS)
With the corporate tax rate reduced from 35% to 21%, we have experienced a heightened awareness that...
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Dissecting Section 1202’s “Active Business” and “Qualified Trade or Business” Qualification RequirementsAugust 5, 2020 | Qualified Small Business Stock (QSBS)
With the corporate federal income tax rate reduced from 35% to 21%, there is a renewed interest in c...
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Recapitalizations Involving Qualified Small Business StockMay 19, 2020 | Blogs
Navigating through recapitalizations, reorganizations, stock splits, reverse stock splits, tax free ...
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An Introduction to the Use of Blocker Corporations in M&A TransactionsMay 8, 2020 | Qualified Small Business Stock (QSBS)
In an earlier article titled “Rollover Equity Transactions 2019,” we discussed the vario...
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Private Equity and Venture Capital Fund Investment in Qualified Small Business Stock (QSBS) – A Guide to Obtaining the Benefits of Sections 1202 and 1045February 17, 2020 | Qualified Small Business Stock (QSBS)
This article is a guide for investors and fund sponsors who purchase, own and sell qualified small b...
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Advanced Section 1045 PlanningJanuary 17, 2020 | Tax Law Defined™ Blog
This article is one of a series addressing planning issues relating to qualified small business stoc...
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Section 1202 Qualification Checklist and Planning PointersNovember 1, 2019 | Qualified Small Business Stock (QSBS)
A basic checklist of qualification requirements to help business owners and tax professionals consid...