Qualified Small Business Stock: Maximizing the Section 1202 Exclusion for Startup Investors
Recording of a 110-minute CPE webinar with Q&A
This course will explain how a business and its shareholders meet Section 1202 eligibility requirements for qualified small business stock (QSBS) to eliminate or reduce taxation of capital gains. Our panel of tax experts will discuss the corporate requirements, shareholder requirements, and the substantial tax savings available for stock that does qualify.
- Qualified small business stock (Section 1202)
- Corporate requirements
- Defining a qualified small business
- Understanding the active business requirement
- Preventing eligibility foot-faults
- Shareholder requirements
- Holding period requirements
- Ineligible share transfers
- Pass-through entities and QSBS
- Other common considerations
- Rolling over proceeds from the sale of QSBS (Section 1045)
The panel will review these and other critical issues:
- How can an eligible investor maximize their QSBS exclusion?
- What stock is and is not eligible for the QSBS exclusion?
- What are best practices to avoid Section 1202 ineligibility?
- What is the current state of Internal Revenue Service challenges?
Ryan J. Dobens
Mr. Dobens is a Senior Manager part of the Mergers & Acquisitions Group of PwC's Washington National Tax... | Read More
Mr. Dobens is a Senior Manager part of the Mergers & Acquisitions Group of PwC's Washington National Tax Services office. Mainly, he specializes in the area of partnership taxation. He has broad experience advising multinational businesses, the asset management industry, and the real estate industry on the flexibility of partnership taxation. Through his work with venture capital and private equity funds, Mr. Dobens has also developed an extensive knowledge as to the qualification of small business stock under Section 1202 of the Code and regularly advises clients nationally on the topic (both from the buy and sell side of transactions).Close
Mr. Parker is a member of PwC’s Washington National Tax Services group, specializing in partnership taxation of... | Read More
Mr. Parker is a member of PwC’s Washington National Tax Services group, specializing in partnership taxation of mergers and acquisitions. He advises high-net worth individuals, private equity funds, venture capital, and multinational businesses on a broad array of partnership matters, including the application of the section 1202(a) gain exclusion to partnerships and partners.Close
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