Many non-U.S. startup founders initially incorporate in their home country but later reincorporate or create a subsidiary in the U.S. to access venture capital financing and a larger customer base. This trend is common among tech startups and businesses seeking global expansion. Additionally, the Trump administration’s new tariff … Read More
In early 2025, President Trump deployed a series of executive orders that could reshape regulations—and even deregulate—various sectors. These policy changes may significantly impact the venture capital (VC) ecosystem by opening new avenues for investment while also presenting challenges that stakeholders should consider. Many investors believe these policy … Read More
Under IRC Section 1202(e), at least 80% of a company’s assets must be actively utilized in a “qualified trade or business”. To ensure that assets are being actively deployed towards the qualified trade, a limitation exists on the amount of working capital that can be held (IRC … Read More
In preparing for a financing round, most of the focus lands on deal terms, valuations, and investor outreach. But one of the most powerful long-term tax advantages is often overlooked: Qualified Small Business Stock (QSBS) treatment. To help founders, investors, and advisors navigate QSBS during financings, QSBSExpert.com and … Read More
In January 2025, the Treasury Department's Office of Tax Analysis (OTA) released data quantifying QSBS claims. This is the first such report to quantify the volume of QSBS claims, and provides insights that can be useful in understanding the impacts of QSBS on economic activity. This study … Read More
26 U.S. Code Section 1202—“Partial Exclusion for Gain from Certain Small Business Stock,” better known as QSBS—offers plenty of upside for small businesses and investors. However, the legislation also contains a great deal of ambiguity, resulting in confusion among qualified small businesses and their investors. This uncertainty is … Read More
Detroit is no longer just the Motor City—it’s quickly becoming a formidable contender in the startup investment landscape, according to the 2024 Rise of the Rest report by Revolution. Revolution, a D.C.-based investment firm, supports entrepreneurs building transformative companies outside of Silicon Valley through its family of funds—Rise of … Read More
The venture landscape is changing. Revolution, a D.C.-based investment firm focused on backing transformative companies outside Silicon Valley, recently released its latest Rise of the Rest report, highlighting a major trend: in 2024, $16.82 billion in capital flowed beyond traditional coastal hubs. Through Rise of the Rest, Revolution's … Read More
As talks about extending the Tax Cuts and Jobs Act (TCJA) heat up, policymakers are examining different tax policy changes to help balance the budget. Yale’s Budget Lab is studying various potential focus areas and, on January 24, 2025 zeroed in on Section 1202 of the Internal Revenue … Read More
The 2020s have been rife with business, political, and economic disruptions that completely reshaped daily life and the economy. The investing landscape of 2025 promises unique opportunities for startup investing, driven by new disruptors entering the market to meet strong demands for both physical and digital goods … Read More