September 7, 2026Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on September 7, 2026Section 351 & QSBS: Establishing the FMV Basis Floor at C-Corporation ConversionIntroduction When you move an LLC, a partnership, or another business into a C corp under Section 351, the fair market value (FMV) of that business […]