1. Considering Qualified Small Business Stock (QSBS)
Taxpayers holding qualified small business stock (QSBS) may be able to avoid tax on all or part of their gain from the sale of QSBS if certain requirements are met.
2. Choosing an Entity
Choosing the entity type for your business is an important decision that can have significant tax-related implications. We discuss five important considerations to think about when deciding on the best entity for your business.
3. Opportunity Zones
The opportunity zone program was created to incentivize investment into certain economically depressed areas of the United States. It is a very powerful, but limited, tax break that can provide significant economic benefit to investors.
4. Section 83(b) Elections
Section 83(b) is an election that allows a taxpayer to "elect" to treat unvested or restricted property as fully vested for tax purposes and pay the tax at grant rather than at time of vesting (and starts the holding period for long-term capital gains). By accelerating the timing of the taxation, the taxpayer is "betting" that they will (a) meet the conditions of vesting and (b) the property will increase significantly in value. If these two events happen, the taxpayer will be able to capture tax significant tax savings because of the lower tax rates on long-term capital gains.
5. Net Operating Losses
Xander walks through the basics of net operating losses and the impact of recent tax reform on the rules. In addition, Xander discusses a couple of significant rules that impact emerging companies and mergers and acquisition transactions.
6. Controlled Foreign Corporations
Xander discusses the tax concept of controlled foreign corporations. If your company is going to have foreign subsidiaries or you are going to make significant investments in foreign companies, this video explains the qualifications and the tax consequences of doing so.
7. Passive Foreign Investment Companies
If you currently invest or plan to invest in foreign entities, this video explains the complexities of the PFIC rules and how they may apply to you.