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
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
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
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
Why Fintech and Insurtech Companies Should Look Into Qualified Small Business Stocks Buying qualified small business stock (QSBS) makes for a key part of a robust investment strategy because it facilitates a capital gains tax exclusion. The concept is simple; if you invest in a qualified small business, … Read More
The Rise of Capital Gains Tax Rates President Biden’s tax proposal raises the top rate on long-term capital gains from 20% to 39.6%. This material increase affects those in the highest tax brackets – households earning more than $1 million. The increase wouldn’t apply to tax-deferred accounts, such … Read More
According to section 1202 of the internal revenue code (IRC), “the term ‘qualified small business stock’ means any stock in a C corporation which is originally issued after the date of the enactment of the Revenue Reconciliation Act of 1993 if (A) as of the date of … Read More
Not sure if the stock you’re invested in is QSBS, learn more about our QSBS Monitoring Platform Section 1045 of the tax code defines how to perform a qualified rollover of Qualified Small Business Stock, or QSBS. Here are the basics of QSBS. A business must meet three qualifications to … Read More
The Company You’ll Join The CapGains platform improves access to tax incentives by increasing the transparency of the information necessary to claim them. Opening data access helps entrepreneurs and their earliest supporters, investors, employees and other stakeholders manage, monitor and ultimately benefit from tax savings designed to spur … Read More