Eligibility review
Examine the issuing corporation, original-issuance history, business activities, gross-asset information and shareholder facts.
QSBS planning is a documentation discipline, not a last-minute label.
Potential Section 1202 treatment depends on statutory requirements and the facts surrounding the corporation, stock issuance, shareholder and holding period.
Ongoing monitoring
Revisit relevant facts when the company raises capital, redeems shares, changes activities or approaches a transaction.
Exit coordination
Prepare a clear factual record for the shareholder’s tax advisors and counsel before a potential disposition.
Important limitation
No website review can establish eligibility or a tax result. Section 1202 conclusions require current-law research and client-specific documentation.
Bring the facts into focus before the next decision.
A consultation begins with what has happened, what may change and which documents are available.
Discuss your situation