CeriFi CPEdge

CeriFi CPEdge

Course Detail

Tax Skills You Need to Succeed: Qualified Small Business Stock (IRC §1202)  

CATEGORY: Taxation
COURSE ID: W853T, VERSION 1.00
  Webinar
1 CPE Credits
Level: Overview
In today’s client-facing environment, tax professionals are expected to bring both technical knowledge and practical insight to every conversation. Building fluency in essential tax strategies helps professionals provide more meaningful value to clients, especially in areas that can ease transaction friction and optimize tax outcomes.

This series empowers tax professionals to strengthen their understanding of core areas of tax law with practical insights that improve client outcomes and enhance advisory conversations. Each session is designed to be concise, high-impact, and accessible for busy professionals looking to stay sharp and up to date.

The Tax Skills You Need to Succeed series includes four topic areas that can be taken together or independently.

  1. Tax Skills You Need to Succeed: Installment Sales (IRC §453) (W851T)
  2. Tax Skills You Need to Succeed: Like-Kind Exchanges (IRC §1031) (W852T)
  3. Tax Skills You Need to Succeed: Qualified Small Business Stock (IRC §1202) (W853T)
  4. Tax Skills You Need to Succeed: Opportunity Zones (IRC §1400Z-2) (W854T)
Tax Skills You Need to Succeed: Qualified Small Business Stock (IRC §1202)
This discussion will focus on Qualified Small Business Stock (QSBS) under IRC §1202—one of the most remarkable and entirely permissible tax exclusion provisions in the Internal Revenue Code. Topics for this session will include how to form a Qualified Small Business; issue QSBS properly; meet the applicable holding requirements; apply the greater of $10/$15 million or 10x basis gain exclusion; explore key planning considerations and common traps to avoid; and more! Includes changes implemented under the One Big Beautiful Bill effective July 5, 2025.

Who should attend: Tax professionals and advisors seeking a clear, practical introduction to the powerful but complex tax benefits available through Qualified Small Business Stock (QSBS) under IRC §1202 and looking to better identify planning opportunities while navigating key technical requirements.

THIS WEBINAR IS NOT ELIGIBLE FOR CTEC OR CFP CREDIT.

Instructor: Joseph B. Darby III, Esq.
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