Tax Implications for Angel Investors Webinar

Description

Angel investing doesn’t end at the term sheet—how you structure, document, and eventually exit your investments can make a major difference in what you keep after taxes. This webinar will walk through the most important U.S. tax concepts angels should understand, including how gains and losses are treated, when powerful benefits like Qualified Small Business Stock (QSBS) may apply, and what the new 2025 rule changes mean for investors.

Led by an experienced tax and securities attorney from an ACA legal partner, the session will use real-world examples to show how angels can plan ahead, avoid common mistakes, and stay well-documented for audits, exits, or write-offs. It’s designed as a practical, plain-English overview—not a technical tax seminar.

Topics will include:

• How common investment structures (direct investments, SAFEs, notes, SPVs, funds) affect your tax outcomes and what to watch for before you write a check.
• Key tax tools for angels, including IRS Section 1202 (aka QSBS) for major gains, IRC Section 1244 for ordinary-loss treatment when a startup fails and IRC Section 1045 for rollovers when an exit happens before the full holding period occurs.
• How to document and “harvest” losses on written-down or dissolved companies so you don’t leave money on the table.
• Recordkeeping basics that make exits smoother — what to track from the first check to the final distribution.
• Smart questions to ask your tax and legal advisors before you invest or exit, especially with upcoming 2025 changes.