Only certain types of companies qualify under the QSBS rules which are laid out by a statute that aims to encourage entrepreneurial ventures. In this video series, Fenwick tax partner Will Skinner discusses the QSBS rules that should be considered when investing in a private company, the applicability of the QSBS in the context of secondary transactions and M&A events and the types of companies that qualify under the QSBS rules. The videos originally appeared on the Nasdaq Private Market Resource Center.
Tax Considerations – QSBS Rules & the Types of Companies That Qualify
Tax Considerations – Conditions to Reliance on QSBS Rules
QSBS Rule Considerations Related to Secondary and Exit Transactions
Tax Considerations – Overview of Qualified Small Business Stock