Enrolled Agent Exam [Part 2] 22, Section 1202 Qualified Small Business Stock

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The five critical requirements for stock to qualify as QSBS: C-Corp, original issuance, under $50M in assets, active business, and a 5-year holding period. - How to calculate the maximum gain exclusion, which is limited to the greater of $10 million or 10 times the stock's basis. - Common exam traps such as S-Corp stock, secondary market purchases, and significant stock redemptions. - Which types of businesses, like specific professional services, are excluded under the 'active business' requirement. - How the stock's acquisition date determines the gain exclusion percentage, which can be 50%, 75%, or 100%.