Who Knew? LLCs Can Enhance Qualified Small Business Stock

Tax Notes
May.02.2016

In this article, Orrick partner Steven C. Malvey and Peter J. Elias discuss how recent amendments to section 1202 could provide significantly enhanced tax benefits to founders of start-up ventures that were initially organized as limited liability companies. They also discuss the requirements for obtaining a 0 percent federal income tax rate on gains from sales of qualified small business stock.

Authors

Steven Malvey Partner, Tax, Corporate Tax

San Francisco

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D:+1 415 773 5647
E: [email protected]

Practice:

Finance Sector
Tax
Corporate Tax
Nonprofit Organizations

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Steven Malvey Partner

San Francisco

He conducts a broad federal tax practice in large corporate transactions and reorganizations, corporate finance and partnership, including pre-acquisition tax structuring. He also has substantial experience in executive compensation tax planning, exempt organizations and federal tax controversies, and has written on related tax topics.