Whether you’re starting a new business, looking for new investment opportunities, considering a sale of your business, or rethinking your existing structure, Section 1202 could be right for you. While this tax strategy is designed to be a benefit to investors in small businesses, a business doesn’t have to be very small from an enterprise value perspective to qualify. But before trying to take advantage of this tax benefit, take note — qualifying can be complex, so it’s critical to get a solid understanding first.During this webinar, our Section 1202 specialists will discuss what Section 1202 is, entity- and shareholder-level requirements to qualify for the Section 1202 gain exclusion, and high-level considerations and planning during a company’s life cycle to maximize and protect the qualified small business stock (QSBS) status.
Learning objectives:
- Identify the benefits and characteristics of the QSBS gain exclusion under Section 1202.
- Define the entity- and shareholder-level requirements to qualify for the gain exclusion.
- Understand some high-level considerations and planning during a company’s life cycle to maximize and protect the QSBS status.
