IRC Section 1202 Under New Tax Law: Tax Treatment and Benefits of Qualified Small Business Stock
QSBS Post-Tax Reform, Eligibility Requirements, Exclusion of Gain, Limitations, Rollovers and More
This program has been cancelled
A live 110-minute CPE webinar with interactive Q&A
This CLE/CPE webinar will provide tax counsel and advisers with guidance on the tax treatment and benefits of IRC Section 1202 qualified small business stock (QSBS) under the new tax law. The panel will discuss the eligibility requirements under Section 1202, the gain exclusion rules, tax deferral provisions contained in Section 1405, and tax planning opportunities for qualified small businesses.
- Tax treatment of QSBS under Section 1202
- Meeting the requirements for gain exclusion
- QSBS rollovers under Section 1405
- Tax planning opportunities and recent changes for QSBS
The panel will review these and other critical issues:
- What are the rules regarding which entities can issue QSBS?
- Who can take advantage of the favorable tax treatment under IRC §1202?
- What are the reporting requirements for sale of QSBS?
- What are the mechanics of a QSBS rollover?
- What are the planning opportunities available for using QSBS?
Christopher A. Karachale
Mr. Karachale advises individuals and business entities on a broad range of tax planning and tax controversy matters.... | Read More
Mr. Karachale advises individuals and business entities on a broad range of tax planning and tax controversy matters. He has written extensively on QSBS issues. He counsels taxpayers on employee benefits and executive compensation issues, including deferred compensation and Section 409A. He assists clients with international tax compliance, including voluntary disclosures and related planning matters. He represents individuals and an array of business entities in controversy matters before the IRS and California state tax authorities.Close
Paul J. Valentine
Jennings Strouss & Salmon
Mr. Valentine is a member of the firm’s tax practice. His practice emphasizes structuring corporate, partnership... | Read More
Mr. Valentine is a member of the firm’s tax practice. His practice emphasizes structuring corporate, partnership and real estate transactions, counseling medium and small businesses and tax-exempt organizations in tax matters, litigating tax cases in federal courts, and handling administrative controversies before the IRS. His experience with Arizona State and City tax controversy includes income tax, sales tax, and commercial rent tax.Close
Darren J. Mills, Esq., CPA, ChFC, CLU
Mr. Mills has more than 20 years of experience advising both middle market companies and large multi-nationals... | Read More
Mr. Mills has more than 20 years of experience advising both middle market companies and large multi-nationals regarding complex federal and international tax issues. He also advises both strategic and financial buyers in tax due diligence and structuring as well as providing sell-side due diligence/structuring. He has taught classes on S Corporations at Seton Hall University and the University of Baltimore School of Law.Close
Mr. Dyer practices primarily in the areas of corporate and business law, including corporate formation, mergers and... | Read More
Mr. Dyer practices primarily in the areas of corporate and business law, including corporate formation, mergers and acquisitions and corporate transactions as well as employment law. He also handles litigation matters, dispute resolution, intellectual property (including trademarks) and software licensing.Close