This program introduces attorneys to the key aspects of Qualified Small Business Stock (QSBS) under Section 1202. It covers eligibility criteria, tax benefits, holding periods, and limitations on capital gains exclusions. While Section 1202 is an income tax code section, effective tax planning often involves creative estate planning techniques, making this essential for estate planners. Additionally, attorneys involved in startup business planning will find valuable insights on business formation.
This OnDemand CLE program earns 1 hour of General credit in California. It aired August 6, 2024 and features Stephen Mihaly.
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