Qualified Small Business Stock, Alternative Minimum Tax

For Private Equity Investors, Section 1202 May Be Worth Another Look

by Kevin Feeley, Jeffrey Wagner, Thomas Ward, Daniel Zucker | McDermott Will & Emery on 3/22/2013

Included in the American Taxpayer Relief Act of 2012 (ATRA) are provisions that extended some of the more significant benefits of Internal Revenue Code Section 1202, the Code provision that permits eligible noncorporate...more

Excluding 100% of Gain From the Sale of Qualified Small Business Stock Acquired in 2013

by William Kastin, Bahar Schippel | Snell & Wilmer L.L.P. on 2/11/2013

If you own a small business, it may be easier to raise money in 2013. This is because, among the favorable tax breaks included under the American Taxpayer Relief Act (the “2012 Act”), there is a temporary extension of the...more

Recent Changes Allow Tax-Free Receipt of up to $10 Million in Gain from the Sale of Small Business Stock

by Maureen Linch, Bernie Pistillo, David Strong | Morrison & Foerster LLP on 1/18/2013

One silver lining to the American Taxpayer Relief Act of 2012 (“ATRA”) is that it extended the 100% exclusion for capital gain on qualified small business stock (“QSBS”) acquired between 2010 and 2011 to include stock...more

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

by Christopher Cawley, Nicola Lemay | Foley Hoag LLP on 1/16/2013

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

by Paul Gordon, Gabriel Quihuis | Morgan Lewis on 1/11/2013

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 Approved by Congress and Signed by the President

by Dechert LLP on 1/11/2013

Summary - President Obama on January 2, 2013 signed into law the American Taxpayer Relief Act of 2012 (the “Act”). The Act extends certain tax rates, tax credits, and other provisions previously enacted by other tax...more

Fiscal Cliff Tax Changes

by Pepper Hamilton LLP on 1/7/2013

On New Year’s Day 2013, the “American Taxpayer Relief Act of 2012” (the Act) was enacted to avoid the impact of automatic “fiscal cliff” tax increases. The Act, effective January 1, 2013, retains and makes permanent the...more

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

by Annika Chin, Timothy Leska | Pepper Hamilton LLP on 1/5/2013

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

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Qualified Small Business Stock › Alternative Minimum Tax

For Private Equity Investors, Section 1202 May Be Worth Another Look

Excluding 100% of Gain From the Sale of Qualified Small Business Stock Acquired in 2013

Recent Changes Allow Tax-Free Receipt of up to $10 Million in Gain from the Sale of Small Business Stock

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

Congress Extends 100% Gain Exclusion for Small Business Stock

American Taxpayer Relief Act of 2012 Approved by Congress and Signed by the President

Fiscal Cliff Tax Changes

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

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

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

Reminder: Important Tax Planning Opportunity in 2011 for Investors in Small Businesses

Highlights of the Small Business Jobs Act for Investors and Entrepreneurs

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