June 10, 2022


Webinar


2 Total CPE Credits

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Small Business Stock Gains: Exclusion and Deferral Opportunities

Learning Objectives

  • Determine the benefit of the IRC 1202 exclusion
  • Identify the requirements that must be met to qualify for IRC 1202 exclusion
  • Recognize limitation on the amount of the exclusion
  • Compare the IRC 1202 exclusion to making S corporation election
  • Determine the benefit of IRC 1045 deferral
  • Identify the requirements that must be met to qualify for IRC 1045 deferral
  • Recall the basics of Employee Stock Ownership Plans ( ESOP)
  • Determine the benefit of the IRC 1042 deferral
  • Identify the requirements that must be met to qualify for IRC 1042 deferral

Major Topics

  • IRC1202 - The benefit of the exclusion
  • IRC 1202 - The requirements that must be met
  • IRC 1202 - Limitation on the amount of the exclusion
  • Comparison of the IRC 1202 exclusion to making S corporation election
  • IRC1045 - The benefit of the deferral
  • IRC 1045 - The requirements that must be met
  • The basics of Employee Stock Ownership Plans ( ESOP)
  • IRC1042 - The benefit of the deferral
  • IRC 1042 - The requirements that must be met

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Prerequisites

Knowledge in taxation.

Advanced Preparation

None

Intended Audience

CPAS and Attorneys

Provider

California Society of CPAs

This event has ended.