IRC Sections 1202 and 1045 are becoming more popular in recent years due to the tax favorability and private investing being more attractive overall. In this episode of the PFP Section podcast, Bob Keebler, CPA/PFS, interviews experts Caleb Powers and William Beckett to refresh us on what this is all about. They discuss:

What are the criteria to qualify?
How do you receive IRC Section 1202 treatment?
What happens if you don’t hold the QSBS for 5 years?
How does IRC Section 1045 come into play?
What should employees with 1202 stock options do?
How does this apply to estate planning?

For more resources related to this episode:

Find Bob’s decisions charts in our Proactive Planning Toolkit.

This episode is brought to you by the AICPA’s Personal Financial Planning Section, the premier provider of information, tools, advocacy, and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program.

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The value of qualified small business stock (QSBS) treatment {PFP Section}

AICPA Personal Financial Planning (PFP)

The value of qualified small business stock (QSBS) treatment {PFP Section}