KISS Note QSBS

KISS Notes and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

SAFE Notes QSBS

SAFEs and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued) It is an active business … Read More

Convertible Notes QSBS

Convertible Notes and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

Stock Options QSBS

Stock Options and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

Restricted Stock QSBS

Restricted Stock and QSBS

For any security to qualify under Section 1202 as Qualified Small Business Stock, the company must first be considered an eligible Qualified Small Business (QSB) meaning: It is a domestic C-Corp It has less than $50 million in gross assets (when the stock is issued)It is an active … Read More

Jay Kapoor’s Insightful QSBS FastBreak Video

Early Stage VC and friend of Cap Gains, Inc— Jay Kapoor—made an engaging QSBS video as a part of his FastBreak series. We think it makes for a great primer for the lucrative tax incentive.  And it doesn’t hurt that he made it fun to watch.  Jay frames … Read More

Biden QSBS

QSBS Safe from Biden’s Tax Hike

The "17 Words" That Prove QSBS Is UNTOUCHED by Tax Hike In the depths of the 107 page document titled, General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals, released by the Department of the Treasury in May of 2021, you can find a simple statement that … Read More