Section 1202 Qualified Small Business Stock: Maximizing Tax Advantages of Gain Exclusion and Deferral

Strafford Publications Webinar

08/27/2015 01:00 p.m. - 02:50 p.m. EDT

Federal Tax, Private Funds, and Emerging Companies + Venture Capital

David Strong

David Strong

Webinar

This webinar will offer tax advisers and professionals an exploration of IRC Section 1202 qualified small business stock (QSBS). The webinar will detail the gain exclusion rules of Section 1202, and will describe the types of business entities that qualify as QSBS companies. The panel will also discuss the tax deferral provisions contained in Section 1045 for rollovers in qualified small business stock. Finally, the webinar will offer guidance on the reporting requirements and planning opportunities related to QSBS.

Topics Will Include:

  • What types of entities qualify—and do not qualify—for preferential treatment under Section 1202?
  • What are the mechanics of the gain exclusion calculations upon sale of Section 1202 stock?
  • What are the rules and qualifications for the rollover deferral provisions under Section 1045?
  • How does the AMT effect small business stock tax incentives?

Speakers:

  • Christopher A. Karachale
    Hanson Bridgett LLP
  • Raymond L. Leung
    Leung Louie Ip & Co.
  • David Strong
    Morrison & Foerster LLP

Strafford Publications will provide CLE Credit.

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