Qualified Small Business Stock – Section 1202 of Internal Revenue Code

Section 1202 of the Internal Revenue Code provides for beneficial tax treatment for investors who purchase Qualified Small Business Stock (QSBS) in a company. If a stock qualifies as QSBS, investors may exclude up to 100% of the federal capital […]


QSub

A Qsub is an S-Corporation subsidiary of another S-Corporation (parent).


Qualified Small Business Stock – Section 1202 of Internal Revenue Code

Section 1202 of the Internal Revenue Code provides for beneficial tax treatment for investors who purchase Qualified Small Business Stock (QSBS) in a company. If a stock qualifies as QSBS, investors may exclude up to 100% of the federal capital […]


Quiet Period

A Quiet Period or (waiting period) is a time period where a company cannot release certain information without violating federal security laws. The period is the time between when a registration statement is filed and when the registration is approved […]


Quorum

Quorum is the amount of shareholders whose presence or proxy is necessary at a meeting in order to take corporate action.


Qualified Financing

A Qualified Financing is a threshold amount of financing raised that triggers the conversion of a convertible note into equity. The conversion may be automatic or optional.


Qualified IPO

A Qualified IPO is an IPO that is being sold at a price and value greater than the contemplated value in the financing documents.