Since the 1990s, small business owners have gravitated to the pass-through taxation afforded by partnerships and S corporations. Nevertheless, forming a business as a C corporation has some unique ...

In recent years, the utilization of Section [i] 1202 has grown considerably. Many businesses are formed as corporations at conception, private equity investors calculate the tax benefits from Section ...

There is a big, beautiful tax break in the One Big Beautiful Bill Act (OBBBA) that business owners – and their financial advisors - better not miss. The OBBBA has made Section 1202 of the Internal ...

For stock to qualify for the exclusion of taxable gain under Internal Revenue Code Section 1202, the issuing corporation must satisfy the Gross Assets Test, which generally requires that the ...

It’s easy to agree with the observations made by Scott Galloway in his must-read new book, Post Corona. Galloway is spot-on in his dismantling of everything that’s wrong with Silicon Valley, Big Tech, ...

While most accountants are familiar with Code Section 1202 and its exclusion for gain of qualified small-business stock, or QSBS, it has in recent years been neglected despite its potential benefits ...

The qualified small business stock exclusion has been a compelling federal tax incentive for channeling capital into emerging companies. With the enactment of recent tax legislation, particularly the ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, particularly when planning for growth, outside investment or eventual exit.

Sharon Olson is the Founder & President of Olson Wealth Group, Inspired Life Family Office®, a multi-family office & wealth management firm. When Congress passed the One Big Beautiful Bill Act (OBBBA) ...

Whoever said you can’t have your cake and eat it too should have called their accountants and lawyers first. These professionals often receive inquiries from founders, equity investment firms and ...

On Friday, December 18, Congress passed the PATH Act (Protecting Americans from Tax Hikes), a sweeping $1 trillion bill which, as part of an 887-page omnibus, would prove challenging for even the most ...