Chamberlain Hrdlicka Forum Series: Tax-Free Too Good to be True? Not Necessarily: Gain Exclusion Strategies using Section 1202

Chamberlain Hrdlicka Forum Series: Tax-Free Too Good to be True? Not Necessarily: Gain Exclusion Strategies using Section 1202 at the Houstonian Hotel

Topic: Tax-Free Too Good to be True?  Not Necessarily: Gain Exclusion Strategies using Section 1202

Section 1202 was passed into law in 1993 as an economic stimulus provision to promote small business success.  Section 1202 provides significant gain exclusion for certain C corporation owners upon the sale of original issue qualified small business stock (“QSBS”), if held for five years or more.  Although largely ignored for several years, the Tax Cuts and Jobs Act of 2017 renewed interest in Section 1202 following the reduction in corporate income tax rates.  This presentation discusses the mechanics and limitations of Section 1202, as well as planning strategies to maximize the sale of QSBS.

This forum will be held on Tuesday, July 11, 2023, from 7:15 am - 9:00 am. 

Speakers: Stuart Clements and Karl Jackson, Jr.

Two hours of TX CPE credit for CPA’s recommended to State Board for attendance at this Forum

CLE Credit has been approved for 1.75 CLE hours in Texas, 0 Ethic hours 

There are no prerequisites required for this course

Cost: $50 Pre-registration (per person) - $60 walk-in with no reservation (per person)

*Open to the public, breakfast is included