Perspective
Oct. 7, 2010
An Investment Window for Qualified Small Business Stock
For a brief time, investors in small businesses may reap significant tax benefits from selling their stock. By David O. Kahn and Mimi Z. Chao of Latham & Watkins.
In an effort to help spur an economic recovery, Uncle Sam is offering a tax incentive for investing in innovative small businesses - but only to those who act promptly, as the window for taking advantage of a key capital gains provision of recently-enacted legislation will close at the end of 2010.
On Sept. 27, President Barack Obama signed the Small Business Jobs and Credit Act of 2010 into law. The legisla...
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