Qualifying QSBS investments are not hard to find but they can be hard to maintain. A few key caveats to…

As a manager of an Investment Fund, it is imperative to know both what the tax implications may be for…

The purpose of this case study is to give a real-world example of the potential benefits of the Section 1202…

Reporting of the Section 1202 gain depends on (a) the tax form (b) whether it is owned through a pass-through…

A tiered partnership involves an upper-tier, the parent or holding company, and a lower-tier, the subsidiary. Generally, the partners of…

Partnerships can elect the Section 1045 rollover, but there are some nuances between various situations in terms of who has…

Under Section 1202(a)(1) QSBS can be owned by any entity other than a C Corporation. Therefore, a trust, S Corporation,…

Venture Capital (VC) funds can elect the Section 1045 rollover, but there are some nuances between various situations. VC funds…

For purposes of this article, we are referring to General Partners of venture capital (VC) firms or similar private equity…

Carried interest for Section 1202 purposes is a hazy chasm for tax professionals to cross because there is a mixed…