News & Analysis as of May 8, 2025

Mergers

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Unlocking Tax-Free Gains: The Power of QSBS in Mergers & Acquisitions

DarrowEverett LLP on 3/18/2025

Internal Revenue Code (IRC) Section 1202 offers a significant tax incentive for investors in qualified small business stock (QSBS). This provision allows eligible shareholders to exclude up to 100% of capital gains realized...more

State Taxation of Qualified Small Business Stock: Federal Tax Exclusion Not Always Replicated at State Level

WilmerHale on 6/16/2023

In the event of an M&A transaction, many stockholders plan to take advantage of the exclusion from federal taxable income of gain realized from the sale or exchange of “qualified small business stock” (QSB stock). Section...more

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Internal Revenue Code (IRC) › Capital Gains › Mergers

Unlocking Tax-Free Gains: The Power of QSBS in Mergers & Acquisitions

State Taxation of Qualified Small Business Stock: Federal Tax Exclusion Not Always Replicated at State Level

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