The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more
5/23/2025
/ Acquisitions ,
C-Corporation ,
Corporate Taxes ,
Internal Revenue Code (IRC) ,
Investment Funds ,
IRS ,
Pass-Through Entities ,
Private Equity Funds ,
Qualified Small Business Stock ,
Small Business ,
Sponsors ,
Target Company ,
Tax Benefits ,
Tax Credits ,
Tax Planning
Despite a recent slowdown in broader mergers and acquisitions (M&A) activity, and specifically in private equity deals, the independent sponsor market has continued to expand and mature over the past several years. With the...more