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Taking it home: Strategic Section 1202 exit planning
September 24, 2025 @ 2:00 pm – 3:00 pm EDT
If you’ve been hoping for the maximum possible benefit of Section 1202, it’s critical to consider the ultimate exit structure and strategies far in advance of an exit. In this webinar, our specialists go beyond the basics of qualification, diving into how to implement an exit strategy that optimizes your tax savings. We’ll discuss the different types of exits that qualify and strategies associated with an exit, such as rollover, share identification, and installment sales. Then, we’ll focus on potential gifting and timing strategies that can be utilized to boost the ultimate gain exclusion. We’ll also discuss Section 1045, a lesser-known tax benefit that can be combined with Section 1202 to supercharge tax savings. Finally, our presenters will explore how the One, Big, Beautiful Bill (OBBB) will impact the Section 1202 gain exclusion.
Learning objectives:
- Understand best practices for exit structuring with Section 1202, the pitfalls to avoid, and the strategic planning items to consider leading up to a closing.
- Explore how gift and estate planning could increase the overall QSBS benefit.
- Recognize how timing of an exit can impact the maximum exclusion amount and installment sale reporting.
- Identify key considerations for taking advantage of a tax-deferred rollover under Section 1045.
- Explore how the OBBB will impact the Section 1202 gain exclusion.
For more information regarding program cancellation policies, please visit our webinar website or contact our offices at 248-352-2500.
Staff wishing to express complaints regarding this training should contact the Learning Team at 248-223-3881.
Plante & Moran, PLLC, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or by visiting the website: nasba.org
