1-Hour Program

See Credit Details Below

Overview

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).  Please join Myra A. Sutanto Shen of Wilson Sonsini Goodrich & Rosati, P.C. to discuss QSBS trends in venture financings and mergers and acquisitions in a world where 100% gain exclusion may apply. 

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

Credit Details