From Legislation to Implementation: Understanding Section 1202 Changes — Troutman Pepper Locke Podcast
Lawyers on Tap: Tap Tips for Entity Formation and Taxation
Corporate Law Report: Workplace Romances, FMLA Changes, California Tax News, and More
In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among other requirements, have aggregate gross assets of no more than $75 million at...more
Section 1202 of the Internal Revenue Code provides that noncorporate taxpayers may exclude certain gains on the disposition of Qualified Small Business Stock (QSBS) held longer than the minimum required holding period. One...more
For an active business in the post-Tax Cuts and Jobs Act (TCJA) world of lower corporate tax rates, buyers and shareholders considering a future exit should always consider C corporations and the availability of potential...more