Introduction to tax programs in place to encourage private investment. Also includes the Workshop: “How To Be A Better Angel Investor.”

Taxes Matter

• Business Structure matters
  • The type of business structure (C Corp., S Corp., LLC, Partnership) greatly affects the potential impact on the investor.
• Tax Credits matter
  • Affect business operation decisions
  • Affect individual investment decisions 
• Exit matters
  • When the business has gone well
    • Section 1202 Exclusion of Gain
    • Section 1045 Rollover of Gain
• When the business has failed
  • Section 1244  Loss on Small Business Stock