Tax Issues in Angel Investing

Join  Amit Singh and Timothy Santoli from Dentons along with Tech Coast Angels as they provide an overview of several areas of tax law of interest to angel investors, including:

Federal Tax Incentives for Angel Investors

IRC§1202 – Qualified Small Business Stock (QSBS) Gain Exclusion
IRC§1045 – Tax Deferred QSBS Gain Rollover
IRC§1244 – Ordinary Loss Treatment of QSBS Losses
Typical Investment Structures for Angel Investments

Stock (Typically Preferred Stock)
Convertible Notes (with or without Warrants)
Simple Agreements for Future Equity (SAFEs)

View the session here. (Please use the password tcasd2021 to access.)