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How Angel Investors Can Get 100% Capital Gains Exclusion Under Section 1202

Angel Capital Association

He notes that those specifically excluded are as follows: Professional services in health, law, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, financial services, or brokerage services. Banking, insurance, financing, leasing, investing, or similar businesses.

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Everything An Angel Investor Should Know About The Corporate Transparency Act

Angel Capital Association

by Joe Wallin , leader of the Angel Capital Association Legal Advisory Council and Pricipal at the law firm of Carney Badley Spellman, P.S. Big Picture The CTA is intended to assist law enforcement in combatting money laundering, tax fraud, financing of terrorism, and other illicit activity through anonymous shell and front companies.

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Beware the Tax Consequences of the Convertible Note

Angel Capital Association

Convertible notes are a popular instrument for raising early-stage capital. For a comprehensive discussion of convertible notes, see Angel Capital Association’s former Chair Emeritus John Huston’s excellent paper on this subject: here. Some notes have the right to convert at any time, not just at the next qualified financing.