Don Farmer's Section 1202 QSBS: Qualification, Planning & Exit Strategies (2 hours - late morning) - Webcast
Overview
This course provides a comprehensive review of §1202 qualified small business stock (QSBS) rules, from initial qualification through exit planning. Participants will examine entity eligibility, active business requirements, holding period issues, redemptions, and multi-year sales strategies. Case studies highlight common QSBS failures and planning techniques to preserve the exclusion.
Highlights
- Overview of IRC §1202 Qualified Small Business Stock
- QSBS Eligibility and Qualification Requirements
- Holding Period and Gain Exclusion Rules
- Disqualifying Transactions and Compliance Risks to include common qualification failures and compliance considerations
- Redemptions, Partial Exits, and Planning Considerations
- Application of QSBS rules to multi-year sales and exit scenarios
Designed For
CPAs and tax professionals
Objectives
- Identify eligibility requirements for qualified small business stock
- Analyze holding period and gain exclusion limitations
- Evaluate planning strategies for redemptions and partial exits
- Distinguishing qualifying from disqualifying transactions
- Apply QSBS rules to real-world exit scenarios
Leader(s):
Leader Bios
Nicholas Preusch, Don Farmer Tax Education
Nick Preusch, CPA, J.D., LL.M., MSA, has a primary focus of performing tax services relating to emerging issues and complex tax transactions. He works closely with businesses and individuals to find tax efficiencies through ever-changing tax legislation.
Nick started his career with the Internal Revenue Service (IRS) as a revenue agent, and then as an attorney at the IRS National Office in Washington, D.C., where he was the lead attorney for several significant tax ethics cases.
Nick co-authored Tax Preparer Penalties and Circular 230 Enforcement, a textbook published by Thomson Reuters. He has also been published in the AICPA's Tax Advisor and Journal of Accountancy along with CCH's Journal of Tax Practice and Procedure. In 2017, he was named one of the VSPCA's Top 5 Under 35. In 2018, he was named to CPA Practice Advisor's Top 40 Under 40. In 2018, he was part of the AICPA's New Face of Tax ad campaign. Nick has been a member of the AICPA's Tax Practice Responsibilities Committee, Tax Executive Committee and Professional Ethics Executive Committee.
(4/15/26)
Non-Member Price $109.00
Member Price $89.00