This powerful vehicle for excluding gain on qualified small business stock gains even more traction under new legislation.

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 ...

Section 1202 of the Internal Revenue Code (Section 1202) provides substantial benefits to non-corporate shareholders of certain C corporations. Whether a client is looking to form a business, or a ...

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) ...

Gregory W. Payton (L) and Harry P. Teichman (R) of Stinson. Courtesy photos.. With the signing of the One Big Beautiful Bill Act, changes to Section 1202 of the Internal Revenue Code will ...

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, ...

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 ...

Magic numbers do exist: 1202 is a magic number for those involved in start-ups and similar business activities that involve the sale of highly appreciated stock. It can magically erase millions in ...

New York, NY, Oct. 24, 2025 (GLOBE NEWSWIRE) -- PhoneX Holdings, Inc. (OTC: PXHI) today announces to its shareholders that the Company has determined that, based on its current understanding of the ...

A little-known provision of the Code is Sec. 1044, which allows certain taxpayers to defer recognition of gain on the sale of publicly traded securities that is reinvested into specialized small ...