Section 1202 Qualified Small Business Stock: OBBBA’s Expanded Benefits and Opportunities
A live 110-minute CPE webinar with interactive Q&A
This webinar will explain how to meet the guidelines for qualified small business stock (QSBS) under Section 1202 following the passage of the One Big Beautiful Bill Act (OBBBA). Our panel of federal tax experts will discuss the new expanded rules, as well as eligible corporations, various shareholder requirements, and the timetable for claiming the exclusion. In addition, our panel will offer advice on identifying businesses and shareholders who may meet the eligibility criteria.
Outline
- Section 1202 Qualified Small Business Stock: introduction
- Section 1202 before OBBBA
- OBBBA's modifications to Section 1202
- Eligible corporations
- Eligible stockholders
- Other requirements
- Planning opportunities
Benefits
The panel will discuss these and other critical issues:
- Modifications to Section 1202 under the OBBBA
- Identifying corporations and shareholders that meet Section 1202 eligibility requirements
- Planning opportunities under 2025 tax legislation
- Avoiding QSBS missteps
Faculty
Ryan Dobens
Senior Manager, National Tax Department
Ernst & Young
Mr. Dobens is a Senior Manager in Ernst & Young’s National Tax Department where he primarily focuses on the... | Read More
Mr. Dobens is a Senior Manager in Ernst & Young’s National Tax Department where he primarily focuses on the taxation of partnerships and limited liability companies. He also spends significant time advising venture capital funds and their investors as to qualified small business stock investments. Mr. Dobens received a B.S. in Accounting from Plymouth State University, and both an M.S. in Taxation and J.D. from Northeastern University.
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Mark A. Melton
Partner
Holland & Knight
Mr. Melton is a tax attorney in Holland & Knight's Dallas office and serves as the co-chair of the... | Read More
Mr. Melton is a tax attorney in Holland & Knight's Dallas office and serves as the co-chair of the Tax, Executive Compensation and Benefits Practice Group. He focuses on federal income taxation issues related to domestic and international transactions of private equity and hedge funds, as well as other investment partnerships, joint ventures, real estate investment trusts (REITs) and operating businesses. More specifically, Mr. Melton assists clients with investment fund formation, mergers and acquisitions (M&A), real estate investment and development, and financial instruments and derivatives. He is experienced in a broad spectrum of tax issues such as complex partnership allocations, inbound and outbound cross-border investments, and investments by sovereign wealth funds, tax-exempt entities, international organizations and other institutional investors.
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CPE processing must be ordered prior to the event.
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Early Discount (through 09/26/25)
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CPE On-Demand
