QSBS

Asset Allocation and QSBS Valuation Qualified Small Business Stock (QSBS) under IRC Section 1202 offers substantial tax benefits to investors in eligible small businesses. The valuation implications of QSBS are crucial for both investors and business owners to understand, as they can impact the company’s overall value and the potential tax savings. One key consideration …

Valuation Implications for QSBS: Key Considerations for Investors and Business Owners Read More »

Timing of Investments and QSBS One crucial aspect of tax planning under IRC Section 1202 is the timing of investments in Qualified Small Business Stock (QSBS). By strategically timing their investments, business owners and investors can optimize the tax benefits associated with QSBS, including the potential exclusion of up to 100% of capital gains from …

Tax Planning Strategies: Leveraging IRC Section 1202 for Long-term Tax Savings Read More »

QSBS in Exit Planning for Business Owners Qualified Small Business Stock (QSBS) under IRC Section 1202 offers significant tax benefits to investors in eligible small businesses. These benefits can play a vital role in the exit planning process for business owners, as they provide substantial tax savings and incentives for potential acquirers. By understanding the …

Role of QSBS in Exit Planning and M&A Transactions Read More »

Understanding QSBS Exclusions Qualified Small Business Stock (QSBS) under IRC Section 1202 offers significant tax benefits for investors in small businesses. However, there are various exclusions and limitations that investors should be aware of when pursuing these benefits. This article aims to provide insights into the types of businesses that are ineligible for QSBS, investment …

QSBS Exclusions and Limitations: What Investors Need to Know Read More »

Introduction to IRC Section 1202 IRC Section 1202, or the Qualified Small Business Stock (QSBS) provision, is a powerful tax benefit for investors and entrepreneurs involved in small businesses. Established by the U.S. Congress in 1993, this provision has seen various amendments over the years to incentivize investment in small businesses and promote economic growth. …

Understanding IRC Section 1202: A Comprehensive Overview Read More »

On April 9, 2021, the IRS released Private Letter Ruling (“PLR 202114002”), addressing whether a corporation operating in the insurance field meets the Section 1202 / QSBS criteria of being a “Qualified Trade or Business”. PLR 202114002 has important implications for businesses in the insurance, brokerage services, and FinTech industries. As described in PLR 202114002, …

How Recent QSBS IRS Ruling Impacts FinTech, Insurance, and Brokerage Services Industry Read More »