taxconnections.com
Transfers “At Death” Of Qualified Small Business Stock | TaxConnections Transfers “At Death” Of Qualified Small Business Stock
This article addresses the consequences of “transfers at death” of qualified small business stock (“QSBS”) under Section 1202. Generally, in order to qualify for Section 1202’s gain exclusion, the stockholder who sells QSBS must be the same stockholder who was issued the QSBS by the qualified small business corporation. There are several exceptions to this Transfers “At Death” Of Qualified Small Business Stock