Evergreen Private Equity

Ready to take the next step in managing estate administration with confidence? Click here to download our comprehensive Estate Administration Playbook today to access expert guidance, practical tips, and valuable resources designed to help you navigate this complicated process smoothly. A version for professionals can be found here.

Section 1202 – An Overview In a previous post, we discussed the historical context, investor/corporate qualification requirements, and common investor issues faced by holders of Section 1202 stock, more popularly referred to as Qualified Small Business Stock (QSBS). IRC Section 1202 allows qualified investors to exclude from federal income tax the greater of: $10-15 million of realized capital gain, or 10 times the stockholder’s adjusted cost basis, upon the sale of QSBS in a calendar year, dep

Your choice of business structure will have far-reaching effects on your tax planning and your ability to engage in certain transfer techniques. This high-level overview of two common types of corporate entities, C corporations and S corporations, may be helpful as you evaluate how best to structure your next venture or as a quick refresher on the “rules of the road” for an existing corporation. As always, it is critical to consult with your legal and tax advisors before implementing or