Claiming the Gain Exclusion
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Maximizing Section 1202’s Gain ExclusionJuly 25, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
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Section 1202 (QSBS) Planning for Sales, Redemptions and LiquidationsJuly 22, 2024 | Qualified Small Business Stock (QSBS)
Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder...
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Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business StockMay 13, 2022 | Qualified Small Business Stock (QSBS)
When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified smal...
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A SPAC Merger Primer for Holders of Qualified Small Business StockSeptember 30, 2021 | Qualified Small Business Stock (QSBS)
The number of private companies electing to go public through a transaction (referred to in this art...
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Transfer Planning With Qualified Small Business StockMay 21, 2021 | Qualified Small Business Stock (QSBS)
During the past several years, there has been a marked increase across the country in the use of C c...
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Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSBS)February 19, 2021 | Qualified Small Business Stock (QSBS)
Many M&A transactions are structured to include a rollover of some percentage of the target comp...
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Rollover Equity Transactions 2021January 28, 2021 | Qualified Small Business Stock (QSBS)
During the 21st century, financial buyers such as private equity sponsors (PE firms) have dramatical...
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Dealing With the Rollover of the Management Team’s Equity and Equity Rights in a Sale TransactionJanuary 27, 2021 | Qualified Small Business Stock (QSBS)
A typical part of the sale of a business is the rollover of some equity by the target company’...
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An Introduction to the Use of Blocker Corporations in M&A TransactionsMay 8, 2020 | Qualified Small Business Stock (QSBS)
In an earlier article titled “Rollover Equity Transactions 2019,” we discussed the vario...