Santa is rewarding angel investors for their generosity this year.  Such investors may be eligible for a 100% exemption for gains on investments made in 2014 in Qualified Small Business Stock.  The Angel Capital Association's Angel Insights Blog provides details on the criteria and limitations:

http://www.angelcapitalassociation.org/blog/angels-100-exclusion-of-gains-now-law-for-2014-investments/

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