Security Types

Common Equity QSBS
QSBS Basics

Common Equity and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

Preferred Equity QSBS
QSBS Basics

Preferred Equity and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

KISS Note QSBS
QSBS Basics

KISS Notes and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

SAFE Notes QSBS
QSBS Basics

SAFE Notes and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

Convertible Notes QSBS
QSBS Basics

Convertible Notes and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

Stock Options QSBS
QSBS Basics

Stock Options and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

Restricted Stock QSBS
QSBS Basics

Restricted Stock and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More