EFTA01091832Set 9
2004-11-1967p15,221w
However, as noted earlier, care should be taken to ensure
that the loss of QSBS status of the Company stock which results from the
contribution of such stock ... donor's payment of income tax attributable to the
gifted stock, greatly enhanced QSBS rollover planning flexibility and the
opportunity for additional gift-leveraging through installment sale techniques.
B. Freeze
https://www.justice.gov/epstein/files/DataSet%209/EFTA01091832.pdf