The vagueness of the “Qualified Trade or Business” exceptions listed in Section 1202(e)(3) have troubled “would be” QSBS shareholders and their advisors since the QSBS regulations were first introduced. Additional guidance has mostly come in the way of Private Letter Rulings, the latest of which (PLR 202114002) … Read More
On September 13, 2021, the House Ways and Means committee released proposed amendments to the Build Back Better Act which would impact QSBS treatment The release of the markups to the Build Back Better Act have QSBS investors and founders worried about their eligible tax exemption. The House … Read More
Not sure if the stock you’re invested in is QSBS, learn more about our QSBS Monitoring Platform If you have stock options you could be in for a big surprise because the various tranches of stock options can qualify for the QSBS 100% capital gains tax exclusion depending … Read More
Not sure if the stock you’re invested in is QSBS, learn more about QSBS Validation Reports Qualified Small Business Stock (QSBS) is a tax incentive that I have found few are aware of and even less understand. Once you start to unpack it, you realize its importance if … Read More
The United States government has long leveraged tax incentivizes (e.g. tax credits & exemptions) in its policies to spur economic development. Tax incentives allow the government to change the behavior of individuals and companies by influencing the flow of capital; for example, incentivizing taxpayers to save money, … Read More