QSBS: Quest for Quantum Exclusions (from Annual Virginia Conference on Federal Taxation 2021) (Online Seminar)

MCLE Credits: 1.0
Ethics Credits Included: 0.0

MCLE Credit: 1.0 (Ethics: 0.0)
Live-Interactive Credit: 0.0
Price: $79 (Includes a downloadable audio version.)
Viewable Through: 6/30/2023

Information

A pre-recorded streaming VIDEO replay of one session from the June 2021 webcast seminar, 72nd Annual Virginia Conference on Federal Taxation.


Qualified Small Business Stock (QSBS) under Section 1202 is not just for tech companies anymore.  It’s time to reconsider QSBS because the new tax act has paved the way for closely held companies to benefit “bigly.” QSBS provides an exciting array of benefits (and a surprising alternative) for owners of new and pre-existing business (large and small): (i) 100% gain exclusion on sale; (ii) tax-free rollover of gains; and (iii) a chance to “stack” (multiply) and “pack” the exclusion by 10 times (maybe more). While the benefits of QSBS are straightforward, the qualifications and questions surrounding QSBS planning are far from it. This presentation discusses planning opportunities and other issues, including how QSBS can be combined with QOZ Investments, complications with SPAC mergers, unanswered questions, potential pitfalls, and best practices in the quest for quantum QSBS exclusions.

 
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Schedule

Faculty

FACULTY

Paul S. Lee, The Northern Trust Company / New York, NY

PLANNING COMMITTEE

L. Michael Gracik, Jr., Co-Director
Keiter/ Glen Allen

D. French Slaughter, III, Co-Director
Charlottesville

David M. Chase, Jr.
Wall, Einhorn & Chernitzer, PC / Norfolk

Michael Doran
University of Virginia School of Law / Charlottesville

Cecelia P. Horner
Hunton Andrews Kurth LLP / Richmond

Lawrence J. Martin
Hantzmon Wiebel LLP / Charlottesville

Professor Susan L. Porter
University of Virginia McIntire School of Commerce / Charlottesville

Thomas P. Rohman
McGuireWoods LLP / Richmond

Jeri K. Seidman
University of Virginia McIntire School of Commerce / Charlottesville

Bruce C. Stockburger
Gentry Locke / Roanoke

Professor Ethan Yale
University of Virginia School of Law / Charlottesville

TRUSTEES EMERITUS


George C. Howell, III
Hunton Andrews Kurth / Richmond

Thomas R. White
University of Virginia School of Law / Charlottesville

George K. Yin
University of Virginia School of Law / Charlottesville 

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