Partner David Strong will present on “Section 1202 Qualified Small Business Stock (QSBS)” at PLI’s Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2026. He will speak in New York on October 21, Chicago on November 11, and Los Angeles on December 9, each at 12:00 p.m. local time.
The session covers Section 1202 of the Internal Revenue Code, which provides the potential for a full exclusion from U.S. federal income tax on gains from dispositions of qualified small business stock. Attendees will come away with a working understanding of the eligibility requirements, how QSBS status is documented in VC financings, planning strategies including under Section 1045 and in M&A contexts, and the key traps and pitfalls practitioners should anticipate.