Tag Archives: Qualified Small Business Stock

Section 1202: Original Issuance

Question I am a small business owner and investor who read your informative blog post “Section 1202, Qualified Small Business Stock.”  However, I would like to ask for your clarification of an important requirement for the small business stock capital gain … Continue reading

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Going, Going, Gone: Qualified Small Business Stock

You may or may not be aware of this, but come December 31, 2013, one of the most exciting tax incentives for investing in startups is going to expire.  What am I talking about?  The 100% exclusion from tax for … Continue reading

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Can An S Corporation Issue Qualified Small Business Stock?

I am the founder of a company.  If I formed my startup as an S corporation, can I convert it to a C corporation before the end of this year and still get 1202 status for my founder stock? Answer: … Continue reading

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Qualified Small Business Stock (QSBS) Year-End Considerations

UPDATE: The fiscal cliff bill renewed the 100% exclusion (subject to the generous cap) under Section 1202 for investments made from September 27, 2010 through the end of calendar year 2013. See here: http://www.startuplawblog.com/2013/01/01/fiscal-cliff-bill-would-renew-100-exlusion-for-qsb-stock-investments/ By Dan Wright Noncorporate investors who … Continue reading

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