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.
