*Use Current US Tax Code*

Your Rich Uncle sits you down one day and says: Have I got a deal for you!

Look, he says, I own 500 shares of stock in Startup, Inc. Im ready to cash out and retire to Bimini, so Ill sell it to you for the very same $200,000 I paid for it back in 2014. And, by the way, its qualified small business stock, so youre com-pletely protected! Even if the company went under, youd get 100% ordinary tax cushion for the loss! What do you say???

In 2-3 sentences identify the two glaring problems with the deal that Rich Uncle is offering you.