Qualified Small Business Stock – Maximizing the Gain Exclusion

By Aaron Pinegar With some advance planning, certain business owners (other than corporations) can achieve substantial tax savings on cash sale proceeds by structuring the transaction as a sale of “qualified small business stock” (commonly referred to as “QSBS,” for short, or as “1202 stock” because it is governed by section 1202 of the Internal Revenue Code of 1986, as amended (the “Code”).Read More