Maximizing The Qualified Small Business Stock Exclusion | Section 1202
Join EisnerAmper for an update on Section 1202, a discussion on the Qualified Small Business Stock exclusion (QSBS). During this webinar, we will review specific case studies and how they satisfied each section of IRC Sec. 1202 to maximize its benefits..
The IRC Sec. 1202 stock exclusion was enacted with the goal of encouraging long-term investment in start-up companies and other small businesses by exempting capital gains taxes upon the sale of stock in these entities. Exclusions can range from 50% to the current 100% of gain on qualifying stock sales.
Learning Objectives: To understand the benefits, rules and recent updates of Section 1202 and identify potential tax planning opportunities.
Learning Outcomes: Participants will be able to:
- Understand the rules and benefits of section 1202 Understand recent developments in Section 1202
- Identify tax planning opportunities for 1202 at all stages of a business- from formation to exit
1.0 CPE credit in Taxes
Group Internet-based; Program level: Basic; Prerequisites: No advanced preparations or prerequisites needed.
Eisner Advisory Group LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
NASBA Sponsor Registry ID: 108139.