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Qualified Small Business Stock Trends in Venture Financings and Mergers and Acquisitions

Recorded on: Aug. 3, 2017
Running Time: 01:02:51

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Taken from the briefing Qualified Small Business Stock Trends in Venture Financings and Mergers and Acquisitions recorded July, 2017 in New York.

The “qualified small business stock” (QSBS) provisions of the Internal Revenue Code allow taxpayers to exclude a specified percentage of gain recognized on the sale of eligible QSBS held for over five years, which exclusion, for shares issued on or after September 28, 2010, may be 100% (subject to certain limitations).  Listen to Myra A. Sutanto Shen of Wilson Sonsini Goodrich & Rosati, P.C. for a discussion on QSBS trends in venture financings and mergers and acquisitions in a world where 100% gain exclusion may apply. 

Lecture Topics [Total time 01:02:51]

Topics to be discussed include: 

  • Eligibility for QSBS
  • QSBS considerations in venture financings, including representations and covenants and the impact of stock redemptions
  • How QSBS can impact mergers and acquisitions, including rollover structures, holding period concerns and tax-free reorganizations

Presentation Material

  • Qualified Small Business Stock Trends in Venture Financings and Mergers and Acquisitions
    Myra A. Sutanto Shen
Speaker(s)
Myra A Sutanto Shen ~ Wilson Sonsini Goodrich & Rosati, P.C.
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