Webcast: Section 1202 Capital Gains Exclusion (Part II)

A Discussion of Case Studies Focused on the Application of the Qualified Small Business Stock Exclusion

Join EisnerAmper for the second installment of our series on Section 1202, a panel discussion on the Qualified Small Business Stock exclusion (QSBS). During this webcast, we will review specific case studies and how they satisfied each section of IRC Sec. 1202 in order to take advantage of this tax deferral provision.

The IRC Sec. 1202 stock exclusion 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. 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 Taxes

Speaker(s)

Aspir-Benjamin-200.jpg Kelson_Jeffrey-200.jpg Kayla-Konovitch-200.jpg
Ben Aspir
Senior Manager
EisnerAmper
Jeffrey Kelson
Partner
EisnerAmper
Kayla Konovitch
Senior Manager
EisnerAmper

Date

Thursday, February 04, 2021 1:00 PM to 2:00 PM ET


Delivery Method: Group-Internet Based; Level: Basic; Advance Preparation: None; Prerequisites: None EisnerAmper LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. EisnerAmper LLP National Registry Sponsor No. 108139 Texas recognizes CPE programs offered by NASBA sponsors, but requires registration with the state board.  EisnerAmper LLP is a registered sponsor in Texas (No. 010023). There is no fee to attend this course.  For more information regarding administrative policies such as cancellations and complaints, please contact EisnerAmperU@eisneramper.com.