Congress has recently made changes benefiting angel investors, likely to improve the returns on their investment portfolios through tax relief. The Protecting Americans from Tax Hikes Act (PATH) addresses the taxability of investments made in Corporations offering Qualified Small Business Stock (QSBS).

The Internal Revenue Code defines the requirements for making investment in your business as offering QSBS to angel investors for capital investment. The most important aspect of PATH to an angel investor is excluding the investment from the Alternative Minimum Tax thereby removing the investment from being taxes at the federal level. Gaining a QSBS status for your offering will make investing in your business very attractive to angel investors and allow you to raise money for your business.

If you are a member of Spiegel & Utrera, P.A.’s General Counsel Club and have business related questions, call (800) 734-9900 or clubassist@amerilawyer.com for assistance. Remember, as a member of the  General Counsel Club, you receive unlimited legal, business, credit and tax advice all year long.

Spiegel & Utrera, P.A. is a corporate law firm with its main offices located in Miami, Florida with offices throughout the United States. As a law firm, we do more than just help you form your business entity. We stand ready to help with the maintenance of your legal business entity! We will assist you with Incorporation Service, Trademarks, Copyrights, Estate Planning, Legal Counsel, Wills,Trusts, Agreements & Leases, Corporate & Company