Qualified Small Business Stock A Guide for Founders and Early Stage Investors

Описание: Qualified Small Business Stock (QSBS) under Section 1202 of the Internal Revenue Code offers unparalleled tax-saving opportunities for founders and their investors. Join us to learn what every founder, serial entrepreneur, and early-stage investor needs to know to maximize their after-tax wealth upon exit.

QSBS has been available for the past 30 years, but its appeal has been enhanced by recent shifts in the tax landscape. Attendees will discover how advanced planning with QSBS can provide substantial capital gains tax savings at exit. The presentation will cover essential requirements to maintain QSBS status and offer guidance on strategic entity choices that maximize these benefits. Additionally, it will highlight the potential advantages of converting pass-through entities to C corporations and introduce advanced planning techniques, such as multiplying the $10 million per issuer limitation, to optimize tax outcomes.

Key topics include:

Understanding the QSBS exclusion under Section 1202
Navigating the requirements to maintain QSBS status
Strategic entity choice considerations for founders and advisors
Evaluating the conversion of pass-through entities to C corporations
Advanced planning techniques for maximizing QSBS benefits
About our Speaker:

Robert W. Dietz, CFA

National Director of Tax Research—Investment & Wealth Strategies Group

Robert W. Dietz is a Senior Vice President and the National Director of Tax Research for Bernstein's Investment and Wealth Strategies Group. With nearly two decades of experience at the firm, Robert is responsible for leading Bernstein’s tax planning research and ensuring the firm’s wealth management services and advice remain cutting-edge. Robert's expertise in developing and implementing tax-efficient investment strategies has made him invaluable to the firm's high-net-worth clients. He joined the firm in 2006 as a Private Client Associate before becoming an Investment Planning Analyst in 2011. In 2023, he was appointed National Director of Tax Research. Robert earned a Bachelor of Arts degree, cum laude, in finance from Augsburg University in Minneapolis, MN, and a Master of Science in Taxation from DePaul University in Chicago, IL. He is a Chartered Financial Analyst (CFA) charterholder and a member of the CFA Society of Minnesota and the Twin Cities Estate Planning Council. Robert is a recognized expert in his field and has published numerous articles on wealth management and tax planning. He serves on the faculty of the American Bankers Association National Trust and National Graduate Trust Schools. Robert is based in the firm's Minneapolis office and is committed to helping clients achieve their financial goals through effective tax planning and management.