Webcast: Section 1202 Capital Gains Exclusion

A Lucrative But Overlooked Tax Planning Strategy

The Qualified Small Business Stock (QSBS) gain exclusion is more relevant than ever and can be a valuable tax saving opportunity. This exemption under IRC Sec. 1202 was enacted with the goal of encouraging long-term investment in start-up companies and other small businesses by exempting capital gains taxes upon the sale of stock in these entities. Exclusions can range from 50% to the current 100% of gain on qualifying stock sales.

Whether you are a founder, investor or employee, there are considerations that should be discussed as well as certain criteria that needs to be met before qualifying for the QSBS exemption. Private equity and venture capital managers should pay special attention to QSBS as it offers a tremendous tax incentive to their investors and general partners.

Course Objective: To understand the benefits and rules of section 1202 and identify potential tax planning opportunities.

Learning Outcomes:

  • Understand the rules and benefits of Section 1202
  • Identify tax planning opportunities for Section 1202 at all stages of a business, from formation to exit

1.0 CPE credit in Tax

Speaker(s)

Aspir-Benjamin-200.jpg Kayla-Konovitch-200.jpg
Ben Aspir
Senior Manager
EisnerAmper
Kayla Konovitch
Senior Manager
EisnerAmper

Date

Wednesday, November 18, 2020 12:00 PM to 1:15 PM ET