The provisions of Qualified Small Business Stock (QSBS) found under IRC Section 1202 are inarguably complicated to navigate. There are several aspects to consider when it comes to gifting QSBS. The stock donor and beneficiary will want to ensure that the QSBS gifting specifications are followed with … Read More
Qualified Small Business Stock (QSBS) and Opportunity Zones (OZ) are tax codes enacted to fuel the job market and spark widespread economic growth. These tax codes also incentivize regional development in strategic areas, which creates an influx of capital and accessible work opportunities. Both of these tax … Read More
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Part of the genius of QSBS qualifications, regulations, and incentives is how they encourage the recycling of capital into the early-stage business ecosystem to drive innovation, create jobs, and strengthen the national economy. This effective reuse of QSBS eligible investments is made possible through the benefits laid … Read More
Equity investments that fund and grow innovative new companies in the startup marketplace move the national economy forward and propagate job creation. These types of investments are innately risky capital investment ventures, and not all investors see profitable returns. Additionally, many taxpayers have been unable to participate … Read More
Rauenhorst v. Comm'r, 119 T.C. 157 (2002). Key QSBS Takeaways: A Taxpayer will most likely not be liable for Assignment of Income Doctrine if they transferred the stock in mere anticipation or acknowledgement of a redemption, merger, or the like. It is on the IRS to prove that … Read More
Equity investments that fund the startup marketplace are crucial and necessary in moving the national economy ahead and boosting job creation. However, these investments are innately risky ventures, and lucrative return on investments (ROIs) don't always come to fruition. Until recent years, many taxpayers have been excluded … Read More
Have you already sold or plan to sell your QSBS stake before the 5-year holding period expires?5-Year Holding Period for QSBS Eligibility60 DAYS TO ROLLOVER 1st Qualified Small Business 2nd Qualified Small Business Rollover targetsIf you are a stockholder or small business owner stuck in this dilemma, the IRC Section 1045 can help. Under this … Read More