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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

Congress Extends 100% Gain Exclusion for Small Business Stock

Favorable tax treatment applies to certain acquisitions of qualified small business stock in 2012 and 2013 and may influence choice-of-entity decisions....more

American Taxpayer Relief Act Of 2012 Extends Temporarily Full Exclusion From Gross Income Of Gain From Qualified Small Business...

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (H.R. 8) (the Act) to avert certain tax increases set to take effect in 2013. The Act included, among many other provisions, an...more

President Obama Proposes to Expand and Make Permanent Zero Capital Gains on Small Business Investments

On January 31, 2012, President Obama sent a Startup America Legislative Agenda to Congress that included a proposal to “expand and make permanent zero capital gains on small business investments,” which is presumably a...more

Qualified Small Business - 100% Tax Exemption Set to Expire at Year End

In 2010, Congress enacted legislation which could provide investors who acquire qualified small business stock (“QSBS”) before the end of 2011 with a significant tax benefit. The law permits an exclusion of 100% of the gains...more

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