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Internal Revenue Code (IRC) Capital Gains Startups

Wilson Sonsini Goodrich & Rosati

Understanding Section 1202: The Qualified Small Business Stock Exemption

The “qualified small business stock” (QSBS) tax exemption under Section 1202 allows non-corporate founders and investors in certain emerging growth companies to potentially exclude up to 100 percent of the U.S. federal...more

Lippes Mathias LLP

How to Motivate Your Team with Equity Compensation: What Startup Companies Need to Know

Lippes Mathias LLP on

Cash-strapped startup companies often find themselves looking for creative ways to engage and retain qualified people. One common way is to offer different types of equity compensation. ...more

Gould + Ratner LLP

New Tax Bill Puts a Stop to Incentives for Startup Investing

Gould + Ratner LLP on

Proposal’s Effect Would Limit Access to Capital for Small Businesses - An overlooked provision of the new, sweeping tax bill currently under consideration by Congress as part of President Joe Biden’s $3.5 trillion...more

The Rodman Law Group, LLC

Section 1202 and QSBS, an Often Overlooked Tax Benefit for Small Businesses

In the excitement of starting a new business, and during the headaches associated with growing that business, many entrepreneurs overlook important details that can have huge impacts on their finances. One large blind spot...more

Dickinson Wright

Minimizing Federal Income Tax on Sale of Qualified Small Business Stock

Dickinson Wright on

A taxpayer who is considering the sale of certain stock may have the opportunity to exclude or defer part or all of the gain on such sale. To be eligible for the exclusion or deferral, such stock must be “qualified small...more

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