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麻豆社 | Small Business Attorney

QSBS for Private Equity: A Practical Playbook for Fund Managers

Qualified Small Business Stock (QSBS) under Section 1202 can provide powerful tax advantages for private equity funds when stock is acquired at original issuance, the issuer meets the gross-asset and active-business requirements, and the five-year holding period is satisfied. This guide outlines how to structure QSBS-eligible deals, document compliance, and apply the 搂1202(g) pass-through for fund investors.

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Entertainment contract lawyer discussing a contract with a client

Regulation S: Offshore Offers and Sales Under the U.S. Securities Act of 1933

Discover the essentials of Regulation S, the SEC’s framework for governing securities offers and sales outside the U.S. without registration under the Securities Act of 1933. This comprehensive guide details key rules, definitions, and compliance requirements, including offshore transactions, distribution compliance periods, and restrictions on U.S. market activities. Perfect for issuers, distributors, and investors navigating international securities markets.

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