Jun 21, 2023 | Recorded Event
Topics include an in-depth analysis of the 100/75/50% exclusion of gain under section 1202 for qualified small business stock, with additional attention paid to the specific (and unclear) treatment in MA, the status of 1202 in the draft legislation, along with the...
Jun 7, 2023 | Recorded Event
Topics include a basic overview of the election, reasons to and not to elect, what transactions qualify for the election, treatment of specific asset types and liabilities, treatment of built-in-gain, installment sales, and non-participating...
Dec 28, 2022 | Helpful Articles, Recorded Event
This course will examine the complexities of related party transactions for tax advisers working with closely held businesses and their owners. The panelist will explain when imputed interest is required, when it is recognized by the payor and payee, when loss...
