April 21, 2025


Webinar


2 CPE

Webinar (CA): Small Business Stock Gains: Exclusion and Deferral Opportunities 2024

April 21, 2025
Webinar
2 CPE

Webinar (CA): Small Business Stock Gains: Exclusion and Deferral Opportunities 2024

  • Instructor

    John
    McWilliams

Learning Objectives

• Determine the benefit of the IRC 1202 exclusion
• Identify the Section 1202 requirements that must be met and the limitation on the amount of the exclusion
• Determine the benefit of IRC 1045 deferral
• Identify the requirements that must be met to qualify for IRC 1045 deferral
• Determine the benefit of the IRC 1042 deferral
• Identify the requirements that must be met to qualify for IRC 1042 deferral

Major Topics

• IRC 1202—The benefit of the exclusion
• IRC 1202—The requirements that must be met
• IRC 1202—Limitation on the amount of the exclusion
• Comparison of the IRC 1202 exclusion to making S corporation election
• IRC 1045—The benefit of the deferral
• IRC 1045—The requirements that must be met
• The basics of Employee Stock Ownership Plans (ESOP)
• IRC 1042—The benefit of the deferral
• IRC 1042—The requirements that must be met

CPE Credits Available

2 CPE
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax
  • Enrolled Agent - IRS Credit Eligible

Prerequisites

Knowledge in taxation.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs and attorneys

Provider

California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 89 89
    Join
  • COCPA Non-Member

    $ 119 119
    Your Price

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