Fox Swibel Levin & Carroll LLP, a leading business law firm based in Chicago, is proud to announce its continued recognition in the 2026 edition of Chambers USA: America’s Leading Lawyers for Business, one of the legal industry’s most respected and independent ranking publications. Daniel Dorfman [email protected] (312) 224-1246 Jean Gallo Wine [email protected] […]
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Terrence W. Stein It is with deep sadness that we share the news of Terry Stein’s passing. Terry was a valued colleague and friend to many at the firm over the years. Known for his professionalism, intellect, and generosity of spirit, Terry made a lasting impression through his work and the relationships he built. […]
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Fox Swibel is pleased to announce Marisa K. Perry has joined the Firm as a Partner in the Construction Law Group. Marisa K. Perry Partner Full Bio (312) 380-4985 [email protected] Marisa focuses her practice on construction law, representing a broad range of clients across the construction industry. She advises clients throughout the lifecycle of […]
Read MoreBy: Brian A. Smith This article provides background on Section 1202 and qualified small business stock (QSBS) and serves as the foundation for the LLC-to-C-corp conversion series. It explains what Section 1202 is designed to do, the core requirements for QSBS treatment, and the eligibility issues that most often matter in real transactions. The goal […]
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By: Brian A. Smith This article is part of a series on LLC-to-C-corporation conversions in the context of Section 1202, which provides a potential federal capital gains tax exclusion for certain holders of qualified small business stock. Other articles in the series address eligibility considerations, structuring alternatives, equity mapping, incentive equity, timing considerations, and investor […]
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By: Brian A. Smith This article is part of a series on LLC-to-C-corporation conversions in the context of Section 1202, which provides a potential federal capital gains tax exclusion for certain holders of qualified small business stock. Other articles in the series address eligibility considerations, structuring alternatives, equity mapping, incentive equity, timing considerations, and common […]
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By: Brian A. Smith This article is part of a series on LLC-to-C-corporation conversions in the context of Section 1202, which provides a potential federal capital gains tax exclusion for certain holders of qualified small business stock. Other articles in the series address eligibility considerations, structuring alternatives, equity mapping, incentive equity, investor perspectives, and common […]
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By: Brian A. Smith This article is part of a series on LLC-to-C-corporation conversions in the context of Section 1202, which provides a potential federal capital gains tax exclusion for certain holders of qualified small business stock. Other articles in the series address eligibility considerations, structuring alternatives, equity mapping, timing considerations, investor perspectives, and common […]
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By: Brian A. Smith This article is part of a series on LLC-to-C-corporation conversions in the context of Section 1202, which provides a potential federal capital gains tax exclusion for certain holders of qualified small business stock. Other articles in the series address eligibility considerations, structuring alternatives, incentive equity, timing considerations, investor perspectives, and common pitfalls. […]
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By: Brian A. Smith This article is part of a series on LLC-to-C-corporation conversions in the context of Section 1202, which provides a potential federal capital gains tax exclusion for certain holders of qualified small business stock. Other articles in the series address eligibility considerations, equity mapping, incentive equity, timing considerations, investor perspectives, and common pitfalls. […]
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