Dallas, TX: Section 1202 - Qualified Small Business Stock

Dec 12, 2019 11:30am -
Dec 12, 2019 01:00pm

Event Description


Join the AAA-CPA North Texas Chapter

for a Free MCLE/CPE Luncheon Sponsored by Bernstein

Thursday, December 12

11:30 am - Registration

12:00 pm - Presentation

1:00 pm Wrap-up




2000 McKinney Avenue

Suite 2100

Dallas, TX 75201



1 hour of Continuing Legal Education (CLE) for Attorneys and 1 hours of Continuing Professional Education (CPE) for Certified Public Accountants



Free for Members and


Who Should Attend?

Attorneys, CPAs, Business Professionals


Prerequisites: None

Advanced Preparation: None Program Level: Overview

Delivery Method: Group-Live

Special Thanks to Bernstein for Hosting and Sponsoring this Program!


Section 1202: Qualified Small Business Stock

Andrea L. Kushner

Director - Wealth Strategies Group, Bernstein


The Qualified Small Business Stock (QSBS) exclusion under IRC §1202 can help an individual or family shield significant gain from capital gains taxes upon the sale of certain business interests. However, the enhanced tax benefits of the exclusion are sometimes overlooked and often misunderstood. Andrea L. Kushner, Director in Bernstein’s Wealth Strategies Group, will discuss the QSBS exclusion and outline the circumstances when it can be used. The program will also include a brief discussion of opportunities created by investing in Qualified Opportunity Zones.


Learning Objective:

Attendees will learn (i) the requirements for taking advantage of the QSBS exclusion and the tax deferral/avoidance benefits of Qualified Opportunity Zone investments, and (ii) planning opportunities with the QSBS exclusion and Qualified Opportunity Zone investments.


Andrea Kushner is a Senior Vice President and Director of the Wealth Strategies Group and is located in Bernstein’s Los Angeles office. She works with Bernstein clients and their professional advisors to develop comprehensive wealth management and wealth transfer strategies. Before joining the firm in 2015, Andi was a shareholder at Weinstock Manion, ALC, and a partner at Karlin & Peebles LLP, advising high-net-worth clients on estate, tax and charitable planning. She is a member of the State Bar of California, by which she has been certified as a specialist in both taxation law and estate planning, trust and probate law. Andi was named a Southern California Rising Star and a Super Lawyer by Super Lawyers Magazine. She currently serves on the executive committee (trusts and estates section) of the Beverly Hills Bar Association and is a member of both the taxation and trusts and estates sections of the Los Angeles County Bar Association. She has also served on the executive committee (taxation section) of the State Bar of California and was a former chair of the taxation section of the Beverly Hills Bar Association. Andi holds a BA (cum laude) in political science from the University of California at Los Angeles; a JD from the University of Southern California at Los Angeles; and an LLM in taxation law from Loyola Law School of Los Angeles.



AAA-CPA continuing education programs are designed to meet the needs of Attorneys and CPAs and to qualify for credit both as CPE and (M)CLE. Of course, the decisions of various state authorities determine the actual credit granted. 

The American Academy of Attorney-Certified Public Accountants, Inc. (AAA-CPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasba.org.


Event Type:Chapter Meeting
Category:N. TX Chapter
Early registration ends on Oct 22, 2019.
Regular registration starts on Oct 23, 2019 and ends on Dec 11, 2019.
Late registration starts on Dec 12, 2019.
(GMT-06:00) Central Time (US & Canada)