Surgent’s New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock
Description
This program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4, 2025, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision, Section 1202 may produce impressive tax advantages.
Objective
Be well informed about OBBBA’s enhancements to QSBS
Advanced Preparation
None
Required Knowledge
None
Who Should Attend
Accounting and finance professionals needing to understand the changes brought about to QSBS by OBBBA and particularly those professionals with clients owning Section 1202 stock or who are considering acquiring Section 1202 stock
Credit Types
- CPE – Taxes
- Enrolled Agent
Registration Fees
| Registration | Type | Price |
|---|---|---|
| WRS24926: Registration – Member | Mem | $105 |
| WRS24926: Registration – Non-Member | NM | $230 |
The North Carolina Association of Certified Public Accountants 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/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.