Understand how an LLC-to-C-Corp conversion can expand your Qualified Small Business Stock (QSBS) exclusion, the requirements, downsides, and why S corporations don’t fit the bill

Discover how the S corporation was created in 1958 to extend pass-through taxation to small businesses, explore key legislative milestones from TEFRA 1982 to the Tax Reform Act of 1986, and learn about regulatory oversight from the IRS, SBA, SEC, and more.