Description
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.
MAJOR TOPICS
* Overview of IRC §1202 Qualified Small Business Stock
* QSBS Eligibility and Qualification Requirements
* Holding Period and Gain Exclusion Rules
* Disqualifying Transactions and Compliance Risks to include common qualification failures and compliance considerations
* Redemptions, Partial Exits, and Planning Considerations
* Application of QSBS rules to multi-year sales and exit scenarios
Objective
* Identify eligibility requirements for qualified small business stock * Analyze holding period and gain exclusion limitations * Evaluate planning strategies for redemptions and partial exits * Distinguishing qualifying from disqualifying transactions * Apply QSBS rules to real-world exit scenarios
Advanced Preparation
None
Required Knowledge
Participants should have an intermediate understanding of corporate and partnership taxation, including capital gains, basis, and entity structuring, as well as familiarity with relevant provisions and guidance issued by the Internal Revenue Service.
Who Should Attend
CPAs and accounting professionals
Credit Types
- CPE – Taxes
Event Speaker(s)
Registration Fees
| Registration | Type | Price |
|---|---|---|
| WF001326: Registration – Member | Mem | $89 |
| WF001326: Registration – Non-Member | NM | $109 |
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.