Capital Gain Exclusion Rate Increased to 100% for Qualifying Investments

Client Advisory
October 26, 2010

This client advisory discusses certain recent changes to Section 1202 of the Internal Revenue Code, which provides generally for the exclusion of gain related to investments made in certain "qualified small business stock." Taxpayers making qualifying acquisitions of such stock before the end of 2010 may be able to "lock in" a zero percent federal income tax rate on a later disposition of the stock.

View Client Advisory (PDF)