On April 28, 2017, the IRS released Private Letter Ruling (PLR 201717010), addressing whether a Founder of a C-corporation operating in the services for health providers is qualified for the partial exclusion of gain under the Section 1202(a). Additionally, whether the corporation meets QSBS criteria for being a “Qualified Trade or Business” under Section 1202(e)(3). … Continue reading QSBS IRS Ruling: PLR 201717010– Companies Questioning if They are a “Qualified Business” in the Health Services under § 1202(e)(3)