C-Corporation, Acquisitions, Tax Planning

Independent Sponsors: Section 1202 Qualified Small Business Stock

Holland & Knight LLP on 5/23/2025

The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more

Qualified Small Business Stock: Pre-Acquisition Planning for Tax Savings Upon Exit

Hinckley Allen on 5/20/2025

Issuing qualified small business stock (“QSBS”) is a valuable tool that can provide significant tax savings to searchers and independent sponsors alike upon the eventual sale of one or more of their portfolio companies....more

Plan in Advance: Deferred Revenue Tax Considerations in M&A Transactions

Alston & Bird on 10/23/2024

Our Federal Tax Group discusses the tax treatment of deferred revenue or advance payments in M&A transactions. The tax treatment of deferred revenue differs from the treatment for financial accounting purposes....more

State Taxation of Qualified Small Business Stock: Federal Tax Exclusion Not Always Replicated at State Level

WilmerHale on 6/16/2023

In the event of an M&A transaction, many stockholders plan to take advantage of the exclusion from federal taxable income of gain realized from the sale or exchange of “qualified small business stock” (QSB stock). Section...more

Common Tax Considerations When Selling a Family Business

Alston & Bird on 5/16/2023

Our Federal Tax Group discusses straightforward solutions to scenarios that may apply when a family-owned business is structured as a C corporation for tax purposes....more

How To Achieve The Economically Efficient Purchase Of A Private Company Through Thoughtful Acquisition Structure

Opportune LLP on 11/29/2022

Many private companies were formed years ago using what was known as a Subchapter S election, which refers to the optional treatment of an otherwise taxable C corporation as (generally) a passthrough entity. These structures...more