In this live zoom video conference participants will learn about 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 ordinary loss provision for section 1244 stock. The seminar will explore when and how these sections apply, and the planning considerations needed to utilize them effectively prior to the year of sale and more. After completing this program, participants will be able to identify opportunities to apply sections 1202, 1244, and installment sales. This program is group discussion friendly, and questions are encouraged. Ideal for CPAs, EAs, and CFPs.
