News & Analysis as of May 4, 2025

Corporate Restructuring

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Advanced Section 1202 (QSBS) Planning for S Corporations - UPDATED March 2025

Frost Brown Todd on 3/20/2025

Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholders sell qualified small business stock (QSBS). But a number of requirements must be met before a stockholder is eligible to...more

Nonresident Owners Selling a Business with California Contacts? Be Wary of Selling Through a Conduit Holding Entity

Venable LLP on 10/31/2023

Clients frequently come to us while in the process of selling interests in California-based businesses. Clients who are not residents of California typically expect that they will not be subject to California income tax on...more

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Internal Revenue Code (IRC) › S-Corporation › Corporate Restructuring

Advanced Section 1202 (QSBS) Planning for S Corporations - UPDATED March 2025

Nonresident Owners Selling a Business with California Contacts? Be Wary of Selling Through a Conduit Holding Entity

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