Nicola Lemay

Foley Hoag LLP

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Latest Posts › Qualified Small Business Stock

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A "PATH" to Substantial Tax Savings: Qualified Small Business Stock

In the early 1990s, Congress enacted the qualified small business stock (“QSBS”) rules to incentivize equity investments in certain corporations. The QSBS rules reduce the effective federal income tax rate on the gain...more

6/10/2016 / C-Corporation , Capital Gains , Corporate Conversions , Equity Investors , Income Taxes , Limited Liability Company (LLC) , Protecting Americans from Tax Hikes (PATH) Act , Qualified Small Business Stock , S-Corporation , Stock Repurchases

100 Percent Tax Exemption for Gain on Certain Qualified Small Business Stock Expiring at Year End

In January 2013, Congress enacted legislation that could provide certain investors who acquire qualified small business stock (“QSBS”) before the end of 2013 with a significant tax benefit. In effect, the gains realized from...more

12/13/2013 / Alternative Minimum Tax , Income Taxes , Investors , Qualified Small Business Stock , Tax Exemptions , Year-End Planning , Year-End Tax Planning

Congress Extends the 100% Tax Exemption for Gain on Certain Qualified Small Business Stock, With Retroactive Effect, Through 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”). Among its provisions, the Act extends a tax benefit whereby capital gains from the sale or exchange of certain...more

1/16/2013 / Alternative Minimum Tax , American Taxpayer Relief Act , Capital Gains , Fiscal Cliff , Gain Exclusion , Income Taxes , Net Investment Income , Qualified Small Business Stock , Tax Exemptions

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