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    Transfers “At Death” of Qualified Small Business Stock

    September 16, 2021 | Blogs

    This article addresses the consequences of “transfers at death” of qualified small business stoc...

    Transfer Planning With Qualified Small Business Stock

    May 21, 2021 | Blogs

    During the past several years, there has been a marked increase across the country in the use of C c...

    New IRS Private Letter Ruling Helps Define the Scope of Proscribed Excluded Activities Under Section...

    April 15, 2021 | Blogs

    During the past several years, there has been a marked increase across the country in the use of C c...

    Exploring the Benefits of the Corporate Freeze Transaction

    March 24, 2021 | Blogs

    Synopsis The distribution of a C corporation’s assets to its shareholders often triggers a hea...

    How Section 1202’s $50 Million Aggregate Gross Assets Limitation Works

    March 17, 2021 | Blogs

    During the past several years, there has been a marked increase across the country in the use of C c...

    Can Convertible Debt or SAFEs Qualify as QSBS for Section 1202’s Gain Exclusion?

    February 22, 2021 | Blogs

    Only the issuance of “stock” triggers the running of Section 1202’s five-year hold...

    Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSB...

    February 19, 2021 | Blogs

    Many M&A transactions are structured to include a rollover of some percentage of the target comp...

    Rollover Equity Transactions 2021

    January 28, 2021 | Blogs

    During the 21st century, financial buyers such as private equity sponsors (PE firms) have dramatical...

    Dealing With the Rollover of the Management Team’s Equity and Equity Rights in a Sale Transact...

    January 27, 2021 | Blogs

    A typical part of the sale of a business is the rollover of some equity by the target company’...

    Selling QSBS Before Satisfying Section 1202’s Five-Year Holding Period Requirement?

    October 26, 2020 | Blogs

    A stockholder must hold QSBS for more than five years in order to take advantage of Section 1202’s...

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