The exclusion for gain on qualified small business stock (QSBS) under Section 1202 has garnered increasing attention in recent years. With little administrative guidance from the Internal Revenue Service, investors and owners of closely held businesses are seeking clarity on eligibility, planning and benefits as they consider QSBS.

Join us for a discussion that will cover the latest developments regarding the benefits of QSBS, its key requirements and planning considerations for long-term impact.

Discussion topics will include:

• The ins and outs of QSBS

• Income, estate and gift tax planning

• Transfer of QSBS shares

• Common QSBS misconceptions