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 qualifying stocks.
- 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?
Ernst & Young
Mr. Parker specializes in partnership taxation of mergers and acquisitions. He advises high-net worth individuals,... | Read More
Mr. Parker specializes 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
Ernst & Young
Ms. Thomason is a manager in the Passthrough Transactions Group at EY specializing in partnership taxation of mergers... | Read More
Ms. Thomason is a manager in the Passthrough Transactions Group at EY specializing in partnership taxation of mergers and acquisitions. She has significant experience advising multinational businesses, private equity funds, and high net worth individuals on various partnership tax related issues. As part of her practice, Ms. Thomason has also developed expertise on the qualification of small business stock under Section 1202 and regularly advises clients on the topic.Close
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