Scott Robert Buzzard on Muck Rack

Scott Robert Buzzard

As seen in: JD Supra, Lexology, Mondaq
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Articles

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

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

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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?

Redemption Limitations Remain a Trap For the Unwary Despite Section 1202 Expansion

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By Scott Robert Buzzard
| hklaw.com
Starting 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.
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