Mark Melton on Muck Rack

Mark Melton

As seen in: Hudson Institute, The Dallas Morning News, National Review, Washington Examiner, Law360, The National Interest, JD Supra, NewsBreak, Lexology, Mondaq, RealClear Religion and
Managing Editor @HudsonInstitute | From MS, in MD/DC/VA.
Is this you? As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work. Claim your profile

Get in touch with Mark

Contact Mark, search articles and posts on X, monitor coverage, and track replies from one place.

Learn more about Muck Rack

Actions

Share this page

Is this you?

As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.
Claim your profile

Articles

Redemption Limitations Remain A Trap For The Unwary Despite Section 1202 Expansion

|
By Scott Robert Buzzard, Christopher Brown, Mark Melton
| Mondaq
Holland & Knight are most popular: within Criminal Law topic(s) Starting on July 5, 2025, the One Big Beautiful Bill Act (OBBB) has amended Internal Revenue Code Section 1202 to provide additional benefits to owners of qualified small business stock (also known as QSBS within the meaning of Section 1202(c) of the Code). However, companies and investors should beware that the prior stock redemption rules continue to apply and could disallow QSBS benefits in certain fact patterns.
Open in Who Shared Issue with article?

Redemption Limitations Remain a Trap for the Unwary Despite Section 1202 Expansion | JD Supra

|
By Christopher Brown, Scott Robert Buzzard, Mark Melton
| JD Supra
Starting on July 5, 2025, the One Big Beautiful Bill Act (OBBB) has amended Internal Revenue Code Section 1202 to provide additional benefits to owners of qualified small business stock (also known as QSBS within the meaning of Section 1202(c) of the Code). However, companies and investors should beware that the prior stock redemption rules continue to apply and could disallow QSBS benefits in certain fact patterns.
Open in Who Shared Issue with article?

Converting From An S Corporation To Qualified Small Business Stock

|
By Mark Miller Verified, Mark Melton
| Mondaq
A direct conversion of an S corporation into a C corporation, or a merger of an S corporation into a C corporation, will produce only limited Section 1202 benefits, and only with respect to new stock issued in the future.
Open in Who Shared Issue with article?
See all 215 articles
 •  Privacy  •  Terms  •  Security and Legal  •   •   •   • 

© 2026 Muck Rack

SOC 2® Certified