Rogue Games

Rogue Games
Rogue Games
Company Information
Company Description

Rogue Games is a subscription games and cross-platform digital games publisher.

Industries
Developer Platform, Gaming, Publishing, Software, Video Games

Please note, it is important to assess the company’s business activities against Section 1202(e)(3) which specifies certain industries that are not considered a “qualified trade or business.”

Entity Type

Per Section 1202, entities need to be a C Corporation or equivalent in order to issue QSBS.  Refer here for further details.

Incorporation State
California
Qualified Small Business Stock (QSBS) Details

Exemption Level

Any individual owning stock purchased or received directly from the company could potentially be eligible for the QSBS capital gains tax exclusion or the Section 1045 gain rollover if the QSBS standards as per IRC Section 1202 were met at the time of issuance.

In order to assess whether stock issued previously may qualify, the Company would also have to have not taken actions that invalidate QSBS status such as a certain level of redemptions, and would have to satisfy the active business requirement.

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Series A Details
Series A Date
Series A Raised
$2,500,000.00
Series A Lead Investors
The Riva Group

This article does not constitute legal or tax advice. Please consult with your legal or tax advisor with respect to your particular circumstance.