Join us at our Member Meeting

Tuesday, September 14 at 12:00 PM

Section 1202 - Qualified Small Business Stock Considerations
in Mergers and Acquisitions

Michelle M. Hervey - BakerHostetler

1 hour MCLE • 1 hour CPE (for in-person attendance only)

Both In-Person and Virtual Attendance Available

In-Person Attendance: Members $40 and Non-members $50, Virtual Attendance: No Charge

In-Person Attendance

Whittier Trust Companies Board Room
4695 MacArthur Court, Newport Beach, California 92660 •
Begins at 11:50am
Limited in person and spaced seating. Appropriate local mask and distancing rules will apply to all in person gatherings.
Click Here to Register Online for In-Person Attendance

Virtual Attendance
12:00 pm - 1:00 pm
Click Here to Register Online for Virtual Attendance


President Biden has proposed two significant Tax Increases in the American Job Plan and the American Families Plan. These proposals impact individuals, corporations and businesses with overseas operations. In addition, President Biden has suggested that Congress should provide the IRS additional resources to examine high income taxpayers. What do these proposals mean to your clients and tax planning in the future?

Michelle M. Hervey, Partner
BakerHostetler, Cleveland, Ohio

Ms. Hervey’s practice is focused on the tax aspects of planning and structuring complex business transactions, including mergers and acquisitions, debt and equity issuances, private equity and venture capital investments, and restructurings. She has extensive experience advising clients in connection with all facets of federal tax controversies, including IRS audits, IRS appeals, and litigation. Michelle serves as co-leader of both the national Transactional Tax and national Tax Controversy and Litigation teams, leader of the Cleveland Office Tax group, and is a member of the Hiring and Recruitment Committee for the Cleveland Office.

The objective of this presentation is to provide a better understanding of Section 1202 for Qualified Small Business Stock transactions.

There are no prerequisites for this program.
There is no required advanced preparation.
The Program Level for this will be basic.
Delivery Method: Group Internet based

Prerequisites and Program Content:
There are no prerequisite education or prior experience needed for any of STEP Orange County’s meetings or events. All sponsored events are relevant learning objectives to assist in the continuing education for MCLE and CPE. All levels are encouraged to participate and all participants will take away knowledge regarding the subject matter. There is also no advanced preparation needed for any of the meetings or events.The field of study for this program is Taxes and will be delivered by Group Live Method.

STEP Orange County 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 sponsored may be submitted to the National Registry of CPE Sponsors through its web site:

Compliant/Refund Resolution Policy:
For more information regarding administrative policies such as complaints and refunds, please contact Greg Custer or other Board Members of STEP Orange County.
Greg Custer: (949) 216-2202