Introduction Many small business owners and tech founders eventually consider converting their Delaware C-Corporation into an S-Corporation to avoid double taxation. While the conversion can reduce tax liabilities, it also carries several federal and state-level...
Introduction One of the greatest tax advantages available to founders and early investors in Delaware C-Corps is the Qualified Small Business Stock (QSBS) exclusion under Internal Revenue Code (IRC) §1202. This powerful rule allows eligible...
Introduction Most venture capital investors prefer to invest in Delaware C-Corporations because of their predictable legal structure, strong investor protections, and tax efficiency. For AI and tech founders planning to raise capital in 2025, understanding...
