On Tuesday, October 25th tax partner David Strong will be presenting at the Southern Federal Tax Institute’s annual conference in Atlanta, Georgia.  The presentation, entitled “Section 1202 Qualified Small Business Stock:  A Powerful Tax Incentive for Early-Stage Companies,” will provide an overview of Section 1202 and Section 1045 of the Code.  Section 1202 provides the potential for significant U.S. federal income tax benefits to certain shareholders that acquire “qualified small business stock” (“QSBS”) at original issuance and then later sell such stock after a holding period of at least 5 years.  Section 1045 also provides the potential for the rollover of certain gains realized upon the sale of QSBS into newly acquired QSBS.

Click here to read David's recent in-depth article on Section 1202.