CPE & Events Catalog
Don Farmer's Section 1202 QSBS: Qualification, Planning & Exit Strategies VIRTUAL
This course provides a comprehensive review of §1202 qualified small business stock (QSBS) rules, from initial qualification through exit planning. Participants will examine entity eligibility, active business requirements, holding period issues, redemptions, and multi-year sales strategies. Case studies highlight common QSBS failures and planning techniques to preserve the exclusion.
Learning Objectives
1. Identify eligibility requirements for qualified small business stock
2. Analyze holding period and gain exclusion limitations
3. Evaluate planning strategies for redemptions and partial exits
4. Distinguishing qualifying from disqualifying transactions
5. Apply QSBS rules to real-world exit scenarios
Highlights
This course provides a comprehensive review of §1202 qualified small business stock (QSBS) rules, from initial qualification through exit planning. Participants will examine entity eligibility, active business requirements, holding period issues, redemptions, and multi-year sales strategies. Case studies highlight common QSBS failures and planning techniques to preserve the exclusion.
Field of Study: Taxation
Who Should Attend
CPAs and tax professionals involved in the world of tax.
Required Knowledge
None
