Documentation is Key When Claiming QSBS Benefits
By EsqSocial Corporation 30/04/25
In recent years, the utilization of qualified small business stock (“QSBS”) under Section 1202 has grown considerably. Many businesses are formed as corporations at conception, private equity investors calculate the tax benefits from Section 1202 into their ROI calculations, and many businesses taxed as partnerships incorporate to utilize Section 1202 for future appreciation. While the utilization of Section 1202 has grown considerably (and this code provision has been in effect since 1993),...
By: Keating Muething & Klekamp PLL