Early-Stage Valuation and QSBS

In a recent article about the state of pre-seed valuation, Brett Calhoun of ScaleVC discusses the challenges of valuing pre-seed startups and how to avoid overvaluation. Calhoun notes that pre-seed startups are often overvalued because they have little to no track record and are therefore difficult to … Read More

Leveraging The Original QSBS, IRC Section 1244 in Capital Losses

The Internal Revenue Code (IRC) Section 1244 is a provision that often remains underutilized by small businesses, primarily due to lack of awareness. This provision can provide significant tax benefits, particularly in instances where business investments do not yield the expected returns. In this article, we aim … Read More

Preserving QSBS During Banking Turmoil

Upon the collapse of Silicon Valley Bank, First Republic Bank and other banks during 2023, many companies moved cash which may pose risks for QSBS eligibility in various ways.  Excess Cash or Other Holdings (perhaps from drawing down on lines of credit) may cause a company to fail … Read More

QSBS Legislation Seeks to Expand Access to QSBS Benefits

Qualified Small Business Stock (QSBS) provides a great incentive to fuel innovation in the US, by providing eligible shareholders with an up to 100% capital gains tax exclusion.  QSBS helps to drive capital to endeavors that are “too risky” for many to fund, but such early-stage businesses … Read More