Section 1202 and Qualified Small Business Stock: Tax Strategies to Maximize Exclusions, Pitfalls to Avoid
A live 110-minute CPE/CLE video webinar with interactive Q&A
This CLE/CPE course will provide tax counsel an in-depth analysis of Section 1202 eligibility requirements for qualified small business stock (QSBS) to eliminate or reduce taxation of capital gains. Our panel will discuss the corporate requirements, shareholder requirements, and the substantial tax savings available for qualifying stocks.
Outline
- Section 1202 qualified small business stock
- Corporate requirements
- Shareholder requirements
- Strategies to increase the exclusion
- Section 1045 rollovers for sale of QSBS
Benefits
The panel will review these and other critical issues:
- How can eligible shareholders maximize their QSBS exclusion?
- What stock is and is not eligible for the QSBS exclusion?
- What are best practices to avoid Section 1202 ineligibility?
Faculty
Rebecca Pugliesi
Senior Manager
Plante & Moran
Ms. Pugliesi is a member of the firm’s National Tax Office, she specialize's in all tax... | Read More
Ms. Pugliesi is a member of the firm’s National Tax Office, she specialize's in all tax aspects of the purchase and sale of family and private equity-owned businesses. Her expertise in transactions includes both corporate and partnership tax matters such as structuring to minimize tax liabilities, modeling entity choice possibilities, planning for qualified small business stock (Section 1202), and maximizing deductions for transaction costs.
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David (Dave) Strong
Partner
Wilmer Cutler Pickering Hale and Dorr
Mr. Strong is a tax partner with extensive experience advising clients on domestic and cross-border mergers and... | Read More
Mr. Strong is a tax partner with extensive experience advising clients on domestic and cross-border mergers and acquisitions, spin-offs and restructurings, partnerships and joint ventures, and private equity and venture capital investments. He also has substantial experience advising clients on the tax aspects of a wide variety of capital markets transactions, including syndicated credit facilities, mezzanine and bridge loans, early-stage venture financings, and initial public equity offerings and convertible debt offerings(including tax-integrated hedges). Mr. Strong is a former adjunct professor and current advisory member to the faculty at The University of Denver Law School’s Graduate Tax Program. He is also a former chair of the Corporate Tax Committee of the Tax Section of the ABA, a fellow of the American College of Tax Counsel, and a frequent speaker on corporate and other tax matters at local, regional, and national seminars and continuing legal education programs.
CloseEarly Discount (through 06/06/25)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event.
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NASBA details.
Cannot Attend July 1?
Early Discount (through 06/06/25)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.
CPE On-Demand