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Exclusions Qualified Small Business Stock

Lippes Mathias LLP

Tax Considerations for Mergers and Acquisitions: Qualified Small Business Stock and its Tax Benefits

Lippes Mathias LLP on

For an active business in the post-Tax Cuts and Jobs Act (TCJA) world of lower corporate tax rates, buyers and shareholders considering a future exit should always consider C corporations and the availability of potential...more

Keating Muething & Klekamp PLL

Leto v. United States: How a Taxpayer’s Section 1202 Exclusion Could Have Been Saved

In Leto v. United States, the taxpayer reincorporated an S corporation business into a C corporation, then the taxpayer later sold the shares in the C corporation and tried to exclude the gain from such sale under section...more

Nelson Mullins Riley & Scarborough LLP

Why Section 1202 and QSBS is So Important to Startup Founders, Employees, and Investors

With the right planning (and by avoiding some potential landmines along the way), holders of Qualified Small Business Stock (QSBS) may be able to avoid paying taxes on up to 100% of gains realized from the sale of stock in a...more

Pillsbury Winthrop Shaw Pittman LLP

100 Percent Exclusion for Qualified Small Business Stock Finally Made Permanent

Among the many “tax extenders” in the Protecting Americans from Tax Hikes Act of 2015 (PATH Act, Division Q of the Consolidated Appropriations Act, 2016, P.L. 114-113, enacted December 18, 2015) is a permanent extension of...more

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