Skip to content

Menu

LexBlog, Inc. logo
NetworkSub-MenuBrowse by SubjectBrowse by PublisherAbout the NetworkJoin the NetworkProductsSub-MenuProducts OverviewBlog ProBlog PlusBlog PremierMicrositeSyndication PortalsAbout UsContactSubscribeSupport
Book a Demo
Search
Close

For Private Equity Investors, Section 1202 May Be Worth Another Look

By Daniel Zucker on April 25, 2013
Email this postTweet this postLike this postShare this post on LinkedIn

As many deal professionals are painfully aware, the federal capital gains tax rate (in most cases) rose from 15 percent in 2012 to 23.8 percent in 2013.   In light of this tax rate increase, it is now more crucial than ever for deal professionals to creatively structure their investments in order to maximize their after-tax return.   One method available to mitigate the effects of the capital gains tax rate increase is to qualify an investment under Section 1202 of the Internal Revenue Code.   The article linked below, authored by Daniel N. Zucker and Jeffrey C. Wagner, describes the requirements and potential benefits of qualifying an investment under Section 1202.

For Private Equity Investors, Section 1202 May Be Worth Another Look

The American Taxpayer Relief Act of 2012 extended some of the more significant benefits of Internal Revenue Code Section 1202, which permits eligible noncorporate taxpayers to exclude from taxable income a specified percentage of any gain from the sale or exchange of qualified small business stock held for more than five years.

To read the full article, click here.

Photo of Daniel Zucker Daniel Zucker

Daniel N. Zucker focuses his practice on federal and state tax matters, with particular emphasis on structuring mergers and acquisitions, tax-free reorganizations, tax-free spin-offs and split-offs, and restructurings of financially troubled companies. He also advises closely held businesses on tax planning issues with…

Daniel N. Zucker focuses his practice on federal and state tax matters, with particular emphasis on structuring mergers and acquisitions, tax-free reorganizations, tax-free spin-offs and split-offs, and restructurings of financially troubled companies. He also advises closely held businesses on tax planning issues with a special focus on Subchapter S corporations. Daniel is co-chair of the Tax Department’s Acquisitions & Restructurings Group. Read Daniel Zucker’s full bio.

Read more about Daniel ZuckerEmail
Show more Show less
  • Posted in:
    Corporate & Commercial, Corporate Finance
  • Blog:
    Corporate Deal Source
  • Organization:
    McDermott Will & Emery
  • Article: View Original Source

Have questions? Call 1-800-913-0988 or email sales@lexblog.com.
Facebook LinkedIn Twitter RSS
  • About LexBlog
  • Our Beliefs
  • Our Team
  • Careers
  • Press
  • Contact LexBlog
  • Privacy Policy
  • Disclaimer
  • Editorial Policy
  • Terms of Service
  • RSS Terms of Service
  • Syndication Terms of Service
  • Blog Pro
  • Blog Plus
  • Blog Premier
  • Microsite
  • Syndication Portals
  • LexBlog Community
  • Submit a Request
  • Support Center
  • System Status
  • Resource Center
  • Blogging 101
Copyright © 2025, LexBlog, Inc. All Rights Reserved.
Law blog design & platform by LexBlog LexBlog Logo