Advanced QSBS Planning
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Claiming an Ordinary Loss Under Section 1244 for an Investment in a Failed Start-upSeptember 3, 2021 | Qualified Small Business Stock (QSBS)
Congress enacted Section 1202[i] based on the premise that the possibility of a $10 million gain exc...
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Exploring the Benefits of the Corporate Freeze TransactionMarch 24, 2021 | Qualified Small Business Stock (QSBS)
Synopsis The distribution of a C corporation’s assets to its shareholders often triggers a hea...
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Section 1202 and S CorporationsSeptember 18, 2020 | Qualified Small Business Stock (QSBS)
With the corporate tax rate reduced from 35% to 21%, we have experienced a heightened awareness that...
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Private Equity and Venture Capital Fund Investment in Qualified Small Business Stock (QSBS) – A Guide to Obtaining the Benefits of Sections 1202 and 1045February 17, 2020 | Qualified Small Business Stock (QSBS)
This article is a guide for investors and fund sponsors who purchase, own and sell qualified small b...
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A Taxpayer’s Consumer Guide to “Substantial Authority” Tax OpinionsMay 24, 2019 | Qualified Small Business Stock (QSBS)
Why are tax opinions especially relevant today? Recent changes in the tax laws have left taxpayers a...
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The Choice of Entity Decision for VC Financed Start-upsApril 3, 2019 | Qualified Small Business Stock (QSBS)
I recently published an article focusing on the choice of entity decision for main street businesses...