1042 Rollovers & Qualified Replacement Property (QRP): What are the Benefits & How Can You Qualify for Them? - SES Advisors
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1042 Rollovers & Qualified Replacement Property (QRP): What are the Benefits & How Can You Qualify for Them?

Author: SES Advisors

June 5, 2013 – The key motivation for many ESOP transactions in closely held companies is the ability of the selling shareholder to defer capital gains tax on the sale of shares to an ESOP under Section 1042 of the IRS Code. One condition of Section 1042 is that the selling shareholder purchase

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