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Because of Section 351, this casino pimp conversion will not be a taxable event. Step 3: At the time of conversion, the tax basis is equal to the FMV of the interest held in the LLC that is exchanged for ownership in the C-Corp. So, for a founder even though I did not infuse any capital, my casino pimp cost basis will be my ownership percentage of the LLC’s FMV at the time of conversion. At the time of conversion, the fair market value of the LLC that is being contributed to the C-Corp will be $15M (assumed pre-money valuation). FMV for a startup can be very close to the pre-money valuation in 409a analysis, that I used to do in my past life. Step 4: After five years and three months, when I sell my company, my QSBS exemption will be $150M (10X of $15M) I will reach out to a tax advisor before incorporating my company as the prospect of dramatically increasing the QSBS exemption is very tempting. But I want to hear any thoughts people may have on this. Brunuaz doğrama şekli.
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