DaveF1006
Expert Alumni

Get your taxes done using TurboTax

I am not certain what you are asking here. He performed a rollover in 2019 using Section 1045 rules. Section 1202 rules do not apply with this rollover because he didn't sell the stock. He just repurchased stock and reinvested in another C-Corp. 

 

Could you rephrase that last paragraph because I do not fully understand the question unless you were asking if the rollover was subject to Section 1202 restrictions. If this is the case, it was not.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"