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Small Business Estate Planning C-Corporation

Rivkin Radler LLP

Gifting Qualified Small Business Stock – Can You “Stack” the Section 1202 Odds In Your Favor?

Rivkin Radler LLP on

C Corp - Imagine a closely held and growing start-up business (“Corp”) that was recently incorporated under state law and, so, is treated as a regular C corporation for purposes of the federal income tax. Thus, Corp will pay...more

Blank Rome LLP

Qualified Small Business Stock in Tax and Estate Planning

Blank Rome LLP on

Stock qualifying under Section 1202 of the Internal Revenue Code of 1986, as amended (the “Code”), as Qualified Small Business Stock (“QSBS”) allows eligible non-corporate taxpayers to potentially exclude a portion or all of...more

Rivkin Radler LLP

Increased Capital Gain Rate, Nonresident Aliens, And ESBTs

Rivkin Radler LLP on

Compare and Contrast- Have you spoken to anybody about the infrastructure bill on which the Senate is about to vote? I know I haven’t, except to explain that Speaker Pelosi has stated the House will not consider the bill...more

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