Why Section 1202 and QSBS is Important to Startup Founders, Employees, and Investors

March 23 @ 11:00 am - 12:00 pm

Section 1202 of the Internal Revenue Code provides an incentive for non-corporate taxpayers to invest in start-ups and small businesses by allowing those taxpayers to exclude up to 100% of gains realized from the sale of stock in such businesses if such stock meets the definition of “qualified small business stock” and other requirements are satisfied. This can result in significant tax savings for the investors. This presentation will explain the benefits of these rules and provide an overview of the requirements to qualify as qualified small business stock and be eligible for the benefits.

Presented by Nelson Mullins Riley & Scarborough, LLP.


Maurice Holloway, CPA, J.D., LL.M. 

Maurice Holloway is a partner in the law firm of Nelson Mullins Riley & Scarborough, LLP. Maurice advises clients on the tax aspects of (i) mergers and acquisitions, reorganizations, restructuring of business entities, and private equity transactions, (ii) estate and gift tax and business succession planning and (iii) like-kind exchange and other real estate transactions and partnership tax issues. Maurice attended the University of South Carolina School of Law where he graduated cum laude, and received his LL.M. in Taxation from the University of Florida. He received his undergraduate degree at Clemson University with a degree in Accounting. He also received a Master’s in Accounting from Clemson University with an emphasis in taxation. Maurice is also a licensed CPA.


Mason Hogue

Mason Hogue is a partner in the law firm of Nelson Mullins Riley & Scarborough, LLP. He is assistant group leader of the firm’s corporate group and the co-head of the firm’s technology industry group.  Mason is a technology and business attorney and often serves as outside general counsel to growth companies.  His area of focus is representing growth companies with respect to corporate, venture capital, mergers and acquisitions, strategic alliance, technology and licensing matters.