Oregon lawmakers will soon be considering overturning the qualified business income deduction. This law was introduced in 2017 as part of a major legislative overhaul by state Republicans. The deduction is currently available to certain business entities including sole proprietors, partnerships, and S-corporations. These “pass-through” businesses can … Read More
The IPO calendar is packed with 19 new offerings set to launch in what may become the busiest week of 2021. However, some analysts suspect that a number of obstacles could prevent this record high from taking place. In the previous week, half of the 13 new … Read More
The JOBS Act, or the Jumpstart Our Business Startups Act was signed into law by President Obama on April 5, 2012. The purpose of this legislation is to lessen stiff regulation in place by the Securities and Exchange Commission on small and growing businesses. For companies with less … Read More
Qualified Small Business Stock is a phrase gaining momentum in the investment community. Although it has been around since 1993, originally signed into law by President Clinton, it has grown over the past decades in both benefits and complexity. The History Behind the Creation of Section 1202 In its … Read More
What Types of Businesses Qualify as Qualified Small Businesses (QSBs)? Qualified Small Business Stock (QSBS) is and the associated benefits are subject to more than a few restrictions and conditions. One of those being the actual trade of the business issuing the stock. Rather than clearly outlining the … Read More
One of the many areas of 26 U.S.C.A. § 1202 that is creating the questions from corporations looking to determine if their company qualifies for the tax exemption falls under Section 1202(e)(3)(A); which broadly states how the IRS defines excluded trades or businesses for the qualification of … Read More
One of the many areas of 26 U.S.C.A. § 1202 that is creating the questions from corporations looking to determine if their company qualifies for the tax exemption falls under Section 1202(e)(3)(A); which broadly states how the IRS defines excluded trades or businesses for the qualification of … Read More
Across the US, new small businesses like Northtown Pharmacy of Jackson, Mississippi are opening their doors, signaling the tides turning toward economic recovery. With the help of a Small Business Boost (SBB) loan, Dr. Andrew Clark was able to launch his independent pharmacy on June 1st. SBB … Read More
Cloud-based database company Couchbase is joining the stream of tech companies going public. The software provider plans to sell 7 million shares on the Nasdaq. Based on their target IPO price of $20 to $23 per share, Couchbase could raise as much as $185 million, giving them … Read More
Small businesses across the U.S. are starting to anticipate brighter horizons, according to a recent report by the National Federation of Independent Business (NFIB). The organization releases an “Optimism Index” based on factors like employment plans, inventory increase, and earning trends. This June, the index rose 2.9 … Read More