Protecting QSBS Status: Stock Redemptions

Not sure if the stock you’re invested in is QSBS, learn more about our QSBS Monitoring Platform Many actions or decisions companies routinely make can jeopardize qualified small business stock (QSBS) status. Suppose after starting your company and qualifying for all of the criteria for QSBS, you meet Charlie, … Read More

Qualifying as QSBS: Active Business Requirement

The QSBS “Active Business Requirement” requires that “at least 80 percent (by value) of the assets” of the corporation are used in the “active conduct of one or more qualified trades or businesses1 during substantially all of the taxpayer’s holding period for such stock” (Section 1202 (2)(A)).  … Read More