The Section 1202 exclusion can apply to stock owned indirectly by individuals, trusts, or estates through a pass-through entity, including partnerships and S corporations. However, when it’s owned directly by a pass-through entity, there are additional requirements. During this webinar, our Section 1202 specialists will talk through various topics and details related to pass-through entities and the Section 1202 qualified small business stock exclusion gain exclusion.
Attendees can expect to learn about structuring the initial ownership of the pass-through entity, structuring rollover, ownership changes, structuring redemptions, best practices for new funding, profits and carried interest implications, and structuring the exit. In addition to these topics, our specialists will go through case studies to illustrate examples of these best practices in action.
Learning objectives:
- Explore key requirements for owners of pass-through entities that hold Section 1202 stock.
- Identify key considerations when it comes to structuring the original ownership of the stock and the pass-through entity, ownership changes over time, and structuring any redemptions along the way.
- Understand best practices for pass-through entities to maximize the benefits of Section 1202.
For more information regarding program cancellation policies, please visit our webinar website or contact our offices at 248-352-2500.
Staff wishing to express complaints regarding this training should contact the Learning Team at 248-223-3881.
Plante & Moran, PLLC, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or by visiting the website: nasba.org
