Small Corporate Offering Registration (SCOR)
    The Reg D Rule 504 has the potential of making more
    money using some tax advantages that are not available in
    large companies.

    If you want to achieve big financial goals you might want to consider
    using a little known Securities and Exchange Commission financial
    instrument to raise capital and implement a succession plan without
    doing an IPO. It's called the Small Corporate Offering Registration,
    SCOR for short, Reg D Rule 504.  It has the potential of making
    investors more money with tax advantages that are not available in
    large companies. In most states there is a $1 million cap per year; in
    Texas it's unlimited.

              Here are a few reasons investors may want to
    participate in a SCOR instrument:
  • Tax Benefits may be greater- most of these small corporate offerings
    will qualify under Section 1202 of the tax code, which means that if you
    hold them for five years or more, whenever you sell them, you get to
    exclude 50 percent of the capital gain from taxation.

  • Deferred Tax Benefits - Another reason is, that the company may
    qualify under Sections 1244 or 1245, which says that if you sell that
    stock and make an equal investment in another qualified company, you
    at least defer that tax. You don't pay the tax on it right now.

  • Write off - If things really go badly for the company, that you may be
    able to write the entire investment off as a direct write-off against your
    taxes, rather than have to take it as a capital loss.
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