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.)