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Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s “Aggregate Gross Assets” Test

August 11, 2025 | Presidential Administration Impacts

Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...

Exploring Section 1202’s Active Business Requirement

August 5, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...

Substantiating the Right to Claim QSBS Tax Benefits | Part 2

July 18, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...

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One Big Beautiful Bill Act Doubles Down on QSBS Benefits for Startup Investors

July 3, 2025 | Presidential Administration Impacts

After narrowly clearing the House on July 3, the One Big Beautiful Bill Act[1] (OBBBA) was signed in...

Finding Suitable Replacement Qualified Small Business Stock (QSBS) – A Section 1045 Primer

January 29, 2025 | Tax Law Defined™ Blog

Section 1202 provides a gain exclusion when a stockholder sells qualified small business stock (QSBS...

Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 2

December 10, 2024 | Qualified Small Business Stock (QSBS)

Many owners operating their businesses through limited liability companies (LLCs) and limited partne...

Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 1

December 10, 2024 | Qualified Small Business Stock (QSBS)

Many owners who operate their business through a limited liability company or limited partnership co...

Two people working at a desk with a computer displaying charts and graphs, overlaid with various financial and analytical icons.
Structuring the Ownership of Qualified Small Business Stock (QSBS) – Is There a Role for Roth IRAs?

October 15, 2024 | Publications

This article considers whether there is a role for a self-directed Roth IRA when structuring the own...

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Navigating Section 1202’s Redemption (Anti-churning) Rules

September 30, 2024 | Blogs

Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...

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Section 1202 (QSBS) Planning for Sales, Redemptions and Liquidations

July 22, 2024 | Qualified Small Business Stock (QSBS)

Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder...

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