What’s the best way to understand investor behavior?

Fred Wilson (Co-Founder and Partner at Union Square Ventures)
Qualified Small Business Stock – AVC

For the past twenty years, the US federal tax code has included provisions that allow startup investors to get favorable tax treatment on the capital gains they earn on early stage investments. These provisions are in Sections 1202 and Sections 1045 of the tax code. Sec 1045 allows a “tax-free rollover” which means that you can avoid paying the capital gains tax if the gain is “rolled over” meaning invested back into another QSSB. Sec 1202 allow… (read more)