Aulos Bioscience
Aulos Bioscience is dedicated to the development of unique antibody therapeutics, custom‑designed to work with the body’s own IL‑2 to fight cancer. Read More
Search Results for: what is qsbs
Replicant
Replicant is an AI voice technology that solves problems over the phone, improves customer experience, and reduces cost with a fully autonomous contact center that brings always-on, elastic capacity to every customer experience. Read More
Are My Capital Gains Recognized on the Trade or Settlement Date?
Are My Capital Gains Recognized on the Trade or Settlement Date? There are two related and important dates when you buy or sell stock. The trade date is the date when you place an order to buy or sell. The settlement date is the date that the cash or shares … Read More
Real Estate Companies and Qualified Small Business Stock
An integral element of section 1202 of the IRC, which outlines the restrictions and benefits of Qualified Small Business Stock, is §1202(d)(4) where eligible corporations are defined. The section reads: ‘‘eligible corporation’’ means any domestic corporation; except that such term shall not: include—(A) a DISC or former DISC, (B) … Read More
Reporting Requirements for Qualified Small Businesses and Shareholders
What is a Qualified Small Business? Section 1202 of the Internal Revenue Code outlines the criteria that create a capital gains tax exclusion for holders of qualified small business stock (QSBS). A critical component of the exclusion, which may be 50, 75, or 100 percent of the total … Read More
The Basics Surrounding I.R.C. § 199A- Qualified Business Deduction
What Exactly is Section 199-A and the Qualified Business Income Deduction (QBID)? In 2017 as part of the Tax Cuts and Jobs Act under the Trump Administration, the Corporate Tax rate was reduced from 35% to 21%. Non-corporate taxpayers now faced a higher comparative tax burden than corporations, … Read More
Multiple Closings in a Financing Round & the $50M Gross Asset Test
Complexity Surrounding the $50M Gross Asset Test At first glance, it might seem like the $50M Gross Asset Test is simple, but the reality is that in certain circumstances, it can be much more complex. For example, if a financing round has multiple closings, part of the stock … Read More
The CapGains Platform
Top Trends in Food Tech
According to Digital Food Lab, “FoodTech is an ecosystem made of all the agrifood entrepreneurs and startups (from production to distribution) innovating on the products, distribution, marketing or business model.” Pitchbook recently released their newest Emerging Tech Research for Quarter 1 focusing on FoodTech and the industry’s newest … Read More
Minority Tech Companies May be Next Big Investment Opportunity
Tiger Global Management is a famous New York-based investment firm that invests in “private and public companies in the global internet, software, consumer, and payments industries.” Investors (i.e. its Limited Partner) in Tiger’s funds include pensions, foundations, endowments, and even its own employees. Coming from the world … Read More