October 20, 2026


Live Webcast


2 CPE Credits

Don Farmer's Section 1202 QSBS: Qualification, Planning & ExitStrategies

October 20, 2026
Live Webcast
2 CPE Credits

Don Farmer's Section 1202 QSBS: Qualification, Planning & ExitStrategies

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    Instructor

    Nick
    Preusch

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Learning Objectives

1. Identify eligibility requirements for qualified small business stock 2. Analyze holding period and gain exclusion limitations 3. Evaluate planning strategies for redemptions and partial exits 4. Distinguishing qualifying from disqualifying transactions 5. Apply QSBS rules to real-world exit scenarios

Major Topics

• Overview of IRC §1202 Qualified Small Business Stock
• QSBS Eligibility and Qualification Requirements
• Holding Period and Gain Exclusion Rules
• Disqualifying Transactions and Compliance Risks to include common qualification failures and compliance considerations
• Redemptions, Partial Exits, and Planning Considerations
• Application of QSBS rules to multi-year sales and exit scenarios

CPE Credits Available

2 CPE Credits
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax; Taxation

Prerequisites

None

Advanced Preparation

None

Provider

Don Farmer Tax Education

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