Michael B Kaufman

Michael B Kaufman

October 12, 2023 | New York Law Journal

IRC Section 1202: A Calculated Approach To Increase Tax Benefits

Section 1202 of the Internal Revenue Code provides substantial benefits to non-corporate shareholders of certain C corporations. Clients should be aware of the benefits and risks associated with forming or acquiring different types of entities.

By Michael B. Kaufman and Joseph A. Giglio

6 minute read