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  • ON-DEMAND

Qualified Small Business Stock: Key Tax Risks and Planning Techniques (On-Demand)

General Credits:
Original Date Of Course:

$179.00

Course Description

This webinar provides a practical overview of the permanent gain exclusion for Qualified Small Business Stock (QSBS) under IRC §1202. We’ll cover core eligibility requirements for the entity and the shareholders as well as  common traps that can reduce or jeopardize the exclusion. Attendees will learn how to spot red flags, evaluate how structuring choices (including use of pass-through entities) affect QSBS outcomes, and implement documentation best practices to support defensible positions. The session is designed for attorneys and tax professionals advising founders, management teams, and investors on preserving and maximizing QSBS benefits.

Syllabus

  1. Section 1202 Basics
  2. Section 1202 Requirements
  3. Acquisition Considerations
  4. Pass-Thru Holding Companies
  5. Maintaining Qualification

Credit Details

Course Type

Course Instructor

Bella Jordan, Esq., Rebecca Pugliesi, Esq.
Original Date Of Course

General Credits

1.5
Bella Jordan, Esq.
Bella Jordan, Esq.
Bella Jordan, Esq. is a member of the national tax office at Plante Moran and holds membership in the State Bar of Michigan, specializing in federal tax consulting for corporations and partnerships. She focuses on tax matters in mergers and acquisitions, accounting methods, and tax legislation, and currently chairs the Federal Income Tax Committee.
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Rebecca Pugliesi, Esq.
Rebecca Pugliesi, Esq.
Rebecca Pugliesi, Esq. is a principal in the national tax office at Plante Moran, where she specializes in tax matters related to the purchase and sale of family and private equity-owned businesses. She serves as an officer on the State Bar of Michigan Tax Section council.
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