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PRODID://NDCP//490928
BEGIN:VEVENT
DTSTAMP:20260430T095615
VTIMEZONE:America/Chicago
DTSTART:20261222T190000Z
DTEND:20261222T210000Z
UID:490928
SUMMARY:Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock (QSB2)
LOCATION:Webinar
DESCRIPTION:Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock (QSB2)\n\n12/22/26 01:00 PM CST\n - 12/22/26 03:00 PM CST\Description:\nThis program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4, 2025, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision, Section 1202 may produce impressive tax advantages.Objectives:
 Be well informed about OBBBA’s enhancements to QSBS
 Presenters:Mike Tucker, Ph.D., LL.M., J.D., CPAEdward Renn, Esq.Karen Davis, EA, MBA, Ph.D.Field of Study:Taxes (2)Major Topics:
 The graduated holding periods and the related graduated capital gain exclusions
 Raising the per-issuer gain exclusion cap to $15 million
 Raising the corporate-level aggregate gross asset threshold to $75 million
 Qualifications for a corporation to issue Section 1202 stock
 Using multiple non-grantor trusts to unlock the $15 million exclusion cap
 The 10% test associated with non-operating real estate and investment securities
 The 50% working capital test
 The 80% test relative to an active qualified trade or business
 QSBS attestation letter
 Excluded businesses
 Permissible businesses, including manufacturing, retailing, technology, and wholesaling
 How Section 1202 applies in the context of a transfer to other taxpayers
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock (QSB2)<br /><br />12/22/26 01:00 PM CST - 12/22/26 03:00 PM CST<br />Description:<br />This program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4, 2025, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision, Section 1202 may produce impressive tax advantages.<br><br><b>Objectives:</b><br><ul>
    <li>Be well informed about OBBBA&rsquo;s enhancements to QSBS </li>
</ul><br><b>Presenters:</b><br>Mike Tucker, Ph.D., LL.M., J.D., CPA<br>Edward Renn, Esq.<br>Karen Davis, EA, MBA, Ph.D.<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>The graduated holding periods and the related graduated capital gain exclusions</li>
    <li>Raising the per-issuer gain exclusion cap to $15 million</li>
    <li>Raising the corporate-level aggregate gross asset threshold to $75 million </li>
    <li>Qualifications for a corporation to issue Section 1202 stock</li>
    <li>Using multiple non-grantor trusts to unlock the $15 million exclusion cap</li>
    <li>The 10% test associated with non-operating real estate and investment securities</li>
    <li>The 50% working capital test</li>
    <li>The 80% test relative to an active qualified trade or business</li>
    <li>QSBS attestation letter</li>
    <li>Excluded businesses</li>
    <li>Permissible businesses, including manufacturing, retailing, technology, and wholesaling</li>
    <li>How Section 1202 applies in the context of a transfer to other taxpayers</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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DESCRIPTION:Reminder
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