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Paul Iannone and Danny Pannese Write “One Big Beautiful Exclusion: Exploring the Benefits of the Section 1202 Exclusion for Start-ups”

June 24, 2026

Members Paul N. Iannone, CPA, J.D., MST, and Danny A. Pannese, CPA/ABV/CFF, CSEP, MST, both associate professors in the Jack Welch College of Business and Technology at Sacred Heart University, wrote the article “One Big Beautiful Exclusion: Exploring the Benefits of the Section 1202 Exclusion for Start-ups” for the May 6 New England Journal of Entrepreneurship.