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Section 1202 and Qualified Small Business Stock: Tax Strategies to Maximize Exclusions, Pitfalls to Avoid

Note: CLE credit is not offered on this program

A live 110-minute CPE video webinar with interactive Q&A

This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Tuesday, July 1, 2025

1:00pm-2:50pm EDT, 10:00am-11:50am PDT

Early Registration Discount Deadline, Friday, June 6, 2025

or call 1-800-926-7926
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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.

Description

Section 1202 allows taxpayers an opportunity to permanently exclude from taxable income any capital gains recognized in connection with the sale of QSBS. Tax counsel must understand key provisions of the IRC and related regulations to ensure cash-tax savings for taxpayers and investors.

To minimize IRS scrutiny and potential rejection of exclusion under Section 1202, taxpayers must meet strict corporate qualifications, shareholder eligibility rules, and holding period requirements. In addition, the business must have no more than $50 million in aggregate gross assets at the time the stock is issued, the company must be engaged in a qualified trade or business, and shareholders must hold the stock for five years. For those not holding the stock for five years, QSBS benefits can be preserved by rolling over the sales proceeds under Section 1045.

Listen as our panel discusses Section 1202 eligibility requirements for QSBS to eliminate or reduce taxation of capital gains, potential pitfalls to avoid, and planning opportunities available so shareholders achieve maximum tax savings.

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Outline

  1. Section 1202 qualified small business stock
  2. Corporate requirements
  3. Shareholder requirements
  4. Strategies to increase the exclusion
  5. 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

Pugliesi, Rebecca
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

Strong, David
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

Attend on July 1

Early 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. See NASBA details.

Cannot Attend July 1?

Early Discount (through 06/06/25)

CPE credit is not available on downloads.

CPE On-Demand

See NASBA details.