Over the past several years, Congress has sought to incentivize investment in small businesses by allowing taxpayers to exclude gains in certain small business stock sales. Gradually, Congress continued to increase these...more
Three events occurred during 2013 that have the potential to significantly affect angel investment around the country: (1) the Securities and Exchange Commission (“SEC”) lifted the prohibition on general solicitation for...more
9/29/2014
/ Accredited Investors ,
Angel Investors ,
Capital Gains ,
Dodd-Frank ,
Due Diligence ,
General Solicitation ,
JOBS Act ,
Popular ,
Proposed Legislation ,
Regulation D ,
Rule 144A ,
Securities and Exchange Commission (SEC) ,
Startups ,
Tax Exemptions
On November 3, 2010 and January 18, 2011, we issued client alerts discussing the opportunities provided by the Section 1202 exclusion from tax on gain realized on the sale of certain stock issued by a “qualified small...more