Don Farmer's Section 1202 QSBS: Qualification, Planning & ExitStrategies

Overview

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.

Highlights

• 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

Designed For

Tax Professionals

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