Tag Archives: Section 1202

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

Posted in Startup Jargon/Definitions, Startup Law | Tagged , , , , , | 1 Comment

Is the QSB Stock Tax Exclusion Even Worth It?

In the throes of the end of last year, when people were trying to figure out whether to incorporate a C Corporation before year end to try to set themselves up to qualify for the Section 1202, qualified small business stock … Continue reading

Posted in Federal Law & Regulation, Taxes | Tagged , , , , , , | Leave a comment

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

Posted in Business Entities, Equity Compensation | Tagged , , , , , | 2 Comments

Startup Act 2.0

Startup Act 2.0 – Making The 100% QSB Stock Exemption Permanent Good news for startups. A bill has been introduced in the Senate (S.3217) and an identical bill has already been introduced in the House, titled Startup Act 2.0 which, … Continue reading

Posted in Federal Law & Regulation, Startup Law | Tagged , , , , , | Leave a comment

President Obama Proposes to Expand and Make Permanent Zero Capital Gains on Small Business Investments

By Dan Wright (Principal at Clark Nuber), and Karlyn Kurokawa (Associate at Clark Nuber) On January 31, 2012, President Obama sent a Startup America Legislative Agenda to Congress that included a proposal to “expand and make permanent zero capital gains on small business … Continue reading

Posted in Business Entities, Financings, Startup Law, Startups, Taxes | Tagged , , | 1 Comment