QSBS Key Takeaways (2026 Rules)
- QSBS (Section 1202) allows up to 100% federal capital gains exclusion on C-Corp stock sales
- OBBBA 2025 Changes (stock issued after July 4, 2025):
- Maximum exclusion cap increased from $10M to $15 million (indexed for inflation after 2026)
- Gross asset threshold increased from $50M to $75 million (indexed for inflation after 2026)
- NEW tiered holding periods: 50% exclusion at 3+ years, 75% at 4+ years, 100% at 5+ years
- Pre-OBBBA stock (issued before July 4, 2025) follows old rules: 5-year hold required, $10M cap
- Strategy: Sell pre-OBBBA stock first to maximize total exclusion across both regimes
- Non-conforming states (California, Alabama, Mississippi, Pennsylvania) tax QSBS gains at full state rates
- Texas residents can achieve 0% combined tax with federal QSBS exclusion + no state income tax
- Planning should begin 1-2 years before the anticipated sale
Table of Contents
What is Qualified Small Business Stock (QSBS)?
Qualified Small Business Stock, commonly called QSBS, refers to stock in a qualifying U.S. C-Corporation that meets specific requirements under IRC Section 1202. When shareholders sell QSBS that they’ve held for the required period, they can potentially exclude up to 100% of their capital gains from federal income tax—one of the most powerful tax benefits available to founders, early employees, and investors in American small businesses.
Congress created the QSBS exclusion to encourage investment in emerging companies. The logic was straightforward: if investors and founders could keep more of their gains when a startup succeeds, they’d be more willing to take the risk in the first place. The provision was introduced in the Revenue Reconciliation Act of 1993, though the benefit has been enhanced significantly over the years.
The biggest milestone came in 2010, when Congress established the 100% exclusion for stock acquired after September 27, 2010. Before that, shareholders could only exclude 50% or 75% of their gains, depending on the acquisition date. Then, in July 2025, the One Big Beautiful Bill Act made the most significant changes to QSBS since that 2010 expansion.
Who benefits from QSBS? The exclusion is particularly valuable for:
- Startup founders who receive stock at incorporation
- Early employees who receive equity compensation
- Angel investors who invest at early stages
- Venture capital investors (as non-corporate entities or through pass-through structures)
Understanding how QSBS works is essential for anyone involved in the startup ecosystem. The difference between planning properly and ignoring these rules can be millions of dollars in tax savings—or millions paid unnecessarily to the IRS.
If you’re considering C-Corporation structure for your business, QSBS eligibility should be part of that conversation from day one.
OBBBA 2025: Major Changes to QSBS Rules
The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, introduced the most significant changes to Section 1202 since the 100% exclusion was established in 2010. These changes substantially expand the QSBS benefit—but with important nuances that require careful planning.
Critical point: These enhanced provisions only apply to stock issued after July 4, 2025. Stock issued before that date remains subject to the prior rules. This creates a dual-track system that founders and investors must navigate carefully.
Change #1: Exclusion Cap Increased to $15 Million
Under the old rules, the QSBS exclusion was limited to the greater of $10 million or 10 times your adjusted basis in the stock, calculated per issuing company.
Under OBBBA, for stock issued after July 4, 2025, that cap increases to the greater of $15 million or 10 times your adjusted basis.
This represents a 50% increase in the dollar-based limitation. For a founder selling $20 million worth of stock, the old rules would have left $10 million taxable. Under the new rules, only $5 million would be taxable—saving approximately $1.2 million in federal taxes.
Starting in 2027, the $15 million cap will be indexed for inflation, meaning it will grow over time to maintain its real value.
Change #2: Gross Asset Threshold Increased to $75 Million
To issue QSBS, a corporation must have aggregate gross assets below a certain threshold at the time of stock issuance (and immediately after). Previously, this threshold was $50 million. OBBBA raises it to $75 million for stock issued after July 4, 2025.
This is significant for later-stage startups. Many companies exceeded the $50 million threshold after raising Series A or B rounds, making subsequent stock issuances ineligible for QSBS treatment. The higher threshold means more companies can continue issuing QSBS through later funding rounds.
One additional wrinkle: OBBBA also restored immediate R&D expensing, which affects how gross assets are calculated. Companies with significant R&D spending may see their gross asset figures change, potentially helping them stay under the threshold.
Change #3: New Tiered Holding Periods
This is arguably the most significant change for planning purposes. Previously, shareholders needed to hold QSBS for more than 5 years to receive ANY exclusion. It was all-or-nothing.
OBBBA introduces a tiered system for post-July 4, 2025 stock:
| Holding Period | Exclusion Percentage | Tax Rate on Non-Excluded Portion |
|---|---|---|
| 3+ years | 50% | 28% |
| 4+ years | 75% | 28% |
| 5+ years | 100% | N/A (fully excluded) |
Important warning: The non-excluded portion under the 3-year or 4-year rules is taxed at 28%—not the preferential 15% or 20% long-term capital gains rates that normally apply. This means the partial exclusion may be less attractive than it initially appears.
For example, if you sell post-OBBBA QSBS after 4 years with a $10 million gain:
- 75% excluded: $7.5 million (no tax)
- 25% taxable: $2.5 million at 28% = $700,000 in tax
Compare this to waiting one more year for the 100% exclusion: $0 in tax.
In many scenarios, waiting for the 5-year mark remains the optimal strategy, even though earlier sales are now partially excluded.
Pre-OBBBA Stock Still Follows Old Rules
If you received stock before July 4, 2025, that stock remains subject to the prior QSBS rules:
- Must hold for more than 5 years for any exclusion
- Subject to the $10 million cap (or 10x basis)
- No tiered partial exclusions available
Many founders and investors will hold both pre-OBBBA and post-OBBBA stock. This creates planning complexity—but also opportunity, as we’ll discuss in the sequencing strategy section below.
Pre-OBBBA vs. Post-OBBBA Comparison
| Element | Pre-OBBBA (Before July 4, 2025) | Post-OBBBA (July 4, 2025 and after) |
|---|---|---|
| Exclusion cap | $10M or 10x basis | $15M or 10x basis |
| Gross asset threshold | $50 million | $75 million |
| 100% exclusion | 5+ years only | 5+ years |
| 75% exclusion | N/A | 4+ years |
| 50% exclusion | N/A | 3+ years |
| Inflation adjustment | None | Begins 2027 |
The QSBS Tax Exclusion: How Much Can You Save?
The QSBS exclusion can eliminate federal capital gains tax on millions of dollars in profit. Understanding exactly how the exclusion works—and how to maximize it—is essential for proper planning.
Calculating Your Exclusion Limit
The exclusion is limited to the greater of:
- $15 million (for post-OBBBA stock) or $10 million (for pre-OBBBA stock), OR
- 10 times your adjusted basis in the stock
This is calculated per issuing corporation and per taxpayer. If you invest in multiple startups, you get a separate exclusion limit for each one.
Example 1: Low-Basis Investment You invest $100,000 in a startup. The company succeeds, and your shares are worth $18 million when you sell.
- 10x basis: $1 million
- Statutory cap: $15 million
- Your exclusion limit: $15 million (the greater of the two)
- Taxable gain: $3 million
Example 2: High-Basis Investment You invest $2.5 million in a startup. Your shares are worth $30 million when you sell.
- 10x basis: $25 million
- Statutory cap: $15 million
- Your exclusion limit: $25 million (the greater of the two)
- Taxable gain: $5 million
The 10x basis rule particularly benefits larger investors who may exceed the statutory cap.
Tax Savings Calculation Example
Let’s work through a realistic scenario:
Sarah’s QSBS Exit (Pre-OBBBA Stock)
- Original investment: $500,000 in 2020
- Sale price in 2027: $12,000,000
- Capital gain: $11,500,000
- 10x basis limit: $5,000,000
- $10M statutory limit: $10,000,000
- Excludable gain: $10,000,000 (greater of the two limits)
- Taxable gain: $1,500,000
- Estimated federal tax on $10M excluded: ~$2,380,000 saved (at 20% + 3.8% NIIT)
Without QSBS treatment, Sarah would owe approximately $2.74 million in federal taxes on her $11.5 million gain. With QSBS, she owes approximately $357,000—a savings of over $2.38 million.
Stacking Strategy: Multiply Your Exclusion
Here’s where QSBS planning gets sophisticated. The exclusion limits are per-taxpayer, per-issuer. This means multiple family members can each claim their own exclusion for stock from the same company.
The stacking strategy involves gifting QSBS to family members before a sale:
- Each recipient (spouse, children, trusts) gets their own $15 million limit
- A family of five could potentially exclude $75 million from a single company
- Gifts must occur before the sale—you cannot gift stock after agreeing to sell
- Recipients must be non-corporate (individuals, trusts, estates)
- Holding period tacks: Recipients can count the donor’s holding time toward their requirement
This strategy requires careful documentation and timing. Done correctly, it can multiply the tax savings exponentially. Done incorrectly, it can result in the IRS disallowing exclusions entirely.
For tax planning strategies like QSBS stacking, working with an experienced advisor is essential.
QSBS Requirements: Complete Eligibility Checklist
QSBS treatment isn’t automatic. The stock must satisfy multiple requirements at the corporate, shareholder, and stock level. Failure to meet any single requirement disqualifies the stock from the exclusion.
Corporate Requirements
1. Domestic C Corporation Status
The issuing company must be organized as a C-Corporation under U.S. law. This is perhaps the most fundamental requirement.
- The company must be a C-Corp when the stock is issued
- It must remain a C-Corp for substantially all of the shareholder’s holding period
- S-Corporations, LLCs, and partnerships do not qualify—though they can convert
Many startups begin as LLCs for simplicity, then convert to C-Corps when raising venture capital or planning for QSBS. The timing of this conversion matters significantly.
2. Gross Asset Test
At the time of stock issuance—and immediately after—the corporation’s aggregate gross assets cannot exceed:
- $75 million (for post-OBBBA stock issued after July 4, 2025)
- $50 million (for pre-OBBBA stock issued before July 5, 2025)
“Gross assets” means cash plus the adjusted basis of other property. This is generally less than fair market value, which helps growing companies.
Key nuances:
- The test is applied at each stock issuance—not continuously
- Look-through rules apply for 50%+ owned subsidiaries
- Once exceeded, new stock no longer qualifies (but existing QSBS is unaffected)
3. Active Business Requirement (80% Test)
At least 80% of the corporation’s assets (by value) must be used in a “qualified trade or business.” This requirement must be met for substantially all of the shareholder’s holding period.
Watch out for:
- Excess cash sitting in bank accounts
- Passive investments (stocks, bonds, real estate held for investment)
- Significant working capital that isn’t deployed in the business
4. Qualified Trade or Business
Not every business qualifies. Section 1202 specifically excludes:
- Professional services: health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage
- Fields where the principal asset is the reputation or skill of employees
- Banking, insurance, financing, leasing, investing
- Farming
- Hotels, motels, restaurants
- Mining and natural resource extraction
Businesses that typically DO qualify:
- Technology and SaaS companies
- Manufacturing
- Retail and wholesale distribution
- Biotech and life sciences (most types)
- E-commerce
- Consumer products
The line between “consulting” (excluded) and “technology services” (potentially included) can be blurry. Recent IRS guidance has clarified some situations, but many remain fact-specific.
Shareholder Requirements
1. Non-Corporate Taxpayer
The shareholder claiming the exclusion must be a non-corporate taxpayer:
- Individuals qualify
- Trusts and estates qualify
- C-Corporations do NOT qualify (but S-Corps and partnerships can hold QSBS, with the benefit passing to qualifying shareholders/partners)
2. Original Issuance Requirement
You must acquire the stock directly from the corporation at original issuance. This can be in exchange for:
- Money
- Property (but not stock)
- Services (including as employee compensation)
Secondary market purchases do NOT qualify. If you buy shares from another shareholder, you cannot claim QSBS treatment—even if the original holder could have.
Exceptions exist for:
- Gifts (you step into the donor’s shoes)
- Inheritance
- Certain partnership distributions
3. Holding Period Requirements
For post-OBBBA stock (issued after July 4, 2025):
- 3+ years: 50% exclusion
- 4+ years: 75% exclusion
- 5+ years: 100% exclusion
For pre-OBBBA stock (issued before July 5, 2025):
- More than 5 years required for ANY exclusion
The holding period begins the day after acquisition. For stock options, the holding period starts at exercise, not grant.
Anti-Redemption Rules (Compliance Trap)
These rules catch many companies by surprise. Certain stock redemptions can disqualify QSBS—even if the shareholder had nothing to do with the redemption.
Type 1: Redemptions from the taxpayer or related persons
If the corporation redeems stock from you or a related person within a 4-year window (2 years before to 2 years after your stock issuance), your specific stock may be disqualified.
Type 2: Significant corporate redemptions
If the corporation redeems more than 5% of its outstanding stock (by value) within the window period around a stock issuance, ALL stock issued during that period may be tainted.
Companies considering buybacks, tender offers, or founder share repurchases must analyze QSBS implications carefully.
Pre-OBBBA vs. Post-OBBBA Stock: Sequencing Strategy
Many founders and long-term employees will hold both pre-OBBBA and post-OBBBA stock—stock issued before July 4, 2025 under the old rules, and stock issued after that date under the new rules.
These two categories have different caps that interact in ways requiring strategic planning.
Understanding the Combined Limit
Here’s the key insight: Pre-OBBBA stock has a $10 million cap, while post-OBBBA stock has a $15 million cap. But the exclusion amounts you use from one category can affect what’s available in the other.
The IRS guidance indicates that pre-OBBBA exclusions count against a combined limit. Strategic sequencing can maximize your total exclusion.
The Sequencing Strategy
Example: Marcus’s Exit Strategy
Marcus holds:
- Pre-OBBBA stock (issued 2020): $8M gain potential
- Post-OBBBA stock (issued 2026): $12M gain potential
- Total potential gain: $20M
Strategy A: Sell post-OBBBA first (SUBOPTIMAL)
- Exclude $12M of post-OBBBA gain (within $15M cap)
- Pre-OBBBA cap is reduced or exhausted
- Total excluded: ~$12M
Strategy B: Sell pre-OBBBA first (OPTIMAL)
- Exclude $8M of pre-OBBBA gain (within $10M cap)
- Post-OBBBA cap remains largely intact: $15M available
- Exclude $12M of post-OBBBA gain
- Total excluded: $20M
The sequencing can mean the difference between excluding $12 million and excluding $20 million—a tax savings difference of approximately $1.9 million.
Planning Considerations
- Track acquisition dates meticulously for each stock block
- Consider partial sales over multiple years to optimize exclusions
- Document the cost basis for each issuance separately
- Work with a tax planning professional to model scenarios
- Review before any M&A transaction that might trigger sales
State Tax Treatment: The California Problem
The QSBS exclusion is a federal benefit. State tax treatment varies significantly—and for residents of certain states, the state tax bill can substantially reduce the benefit.
States That DO NOT Conform (2026)
| State | Treatment | Maximum State Tax Rate |
|---|---|---|
| California | No QSBS exclusion | Up to 13.3% |
| Alabama | No QSBS exclusion | Up to 5% |
| Mississippi | No QSBS exclusion | Up to 5% |
| Pennsylvania | No QSBS exclusion | 3.07% |
New Jersey previously did not conform but began following federal QSBS treatment as of January 1, 2026.
The California Dilemma
California presents the most significant challenge because:
- Many startups are headquartered there
- Many founders and employees are California residents
- California’s top rate of 13.3% is the highest in the nation
- The Franchise Tax Board explicitly decouples from Section 1202
Example: A California resident sells QSBS with a $10 million gain that qualifies for full federal exclusion.
- Federal tax: $0 (100% excluded)
- California tax: $10M × 13.3% = $1,330,000
That’s a significant bill despite the “tax-free” federal treatment.
Important notes:
- Delaware incorporation doesn’t help—state tax is based on shareholder residency, not where the company is formed
- California taxes residents on worldwide income, including gains from out-of-state investments
- California aggressively audits residency changes around significant liquidity events
State Planning Considerations
Your state of residence at the time of sale determines state tax treatment. This creates planning opportunities—but also compliance risks.
States with no income tax (Texas, Florida, Nevada, Wyoming, Washington, Tennessee, South Dakota) effectively provide 0% combined federal and state tax when paired with QSBS treatment.
However, changing residency must be genuine:
- Physical presence requirements
- Domicile intent factors (driver’s license, voter registration, professional licenses)
- Timing—changes must occur well before a sale
- Documentation to support the change
California’s Franchise Tax Board is particularly aggressive about challenging residency changes that occur close to significant sales. “Moving” to Texas two months before an exit won’t pass muster.
The Texas Advantage
Texas has no state income tax. For QSBS shareholders who are Texas residents at the time of sale:
- Federal tax: 0% (with full QSBS exclusion)
- Texas tax: 0% (no state income tax)
- Combined tax: 0%
This makes Texas an attractive jurisdiction for founders planning significant exits. However, residency must be established legitimately and well in advance—typically 1-2+ years before an anticipated sale.
If you’re considering startup tax planning with QSBS in mind, state residency should be part of the analysis.
Section 1045 Rollover: Deferring QSBS Gains
What if you need to sell QSBS before reaching the 5-year holding period? Or what if you want to reinvest proceeds into another startup? Section 1045 provides a deferral option—not an exclusion, but a way to postpone the tax.
How Section 1045 Works
Under Section 1045, you can:
- Sell QSBS that you’ve held for more than 6 months
- Reinvest the proceeds in new QSBS within 60 days
- Defer recognition of the gain
The gain isn’t excluded—it’s rolled into your basis in the new stock. When you eventually sell the replacement QSBS, you’ll recognize gain based on the original cost basis (reduced by the deferred gain).
Requirements for Section 1045 Rollover
- Original stock must meet QSBS requirements (except the 5-year holding period)
- Replacement stock must also meet QSBS requirements
- You must reinvest the entire proceeds (or an equal amount) within 60 days
- Proper election required on your tax return
Holding period tacking: The holding period from your original QSBS can carry over to the replacement stock. If you held the original for 3 years and the replacement for 2 years, you meet the 5-year requirement.
When Rollover Makes Sense
- Serial entrepreneurs moving from one company to the next
- Early exits before reaching the 5-year mark
- Portfolio rebalancing among multiple startup investments
- Acquisition scenarios where you receive cash and want to stay invested in startups
Important caveat: Section 1045 provides deferral, not exclusion. Your ultimate tax depends on how the replacement stock is treated when sold. If the replacement doesn’t qualify for QSBS exclusion at sale, you’ll owe tax on both the deferred gain and any additional appreciation.
Tax Planning for QSBS: Start Early
QSBS benefits require proactive planning. Many requirements cannot be fixed retroactively—if you make the wrong choice at formation or miss a compliance issue, millions in potential tax savings may be lost forever.
Entity Structure Decisions
The C-Corporation requirement is fundamental:
- QSBS must be issued by a C-Corp from the start (or from conversion)
- Stock issued when the company was an LLC or S-Corp does not qualify
- Converting to a C-Corp resets the holding period clock
If you’re choosing between LLC, S-Corp, or C-Corp, QSBS eligibility should be a factor in that decision—especially for high-growth potential businesses.
Documentation Best Practices
Maintain records contemporaneously—don’t try to reconstruct documentation years later when preparing for an exit.
- Gross asset calculations at each stock issuance date
- Active business requirement compliance documentation
- Stock certificates or cap table records showing original issuance
- Holding period tracking for each stock block
- Corporate resolutions related to stock issuances and redemptions
QSBS Attestation
Companies should provide shareholders with a QSBS attestation letter at the time of stock issuance. This letter confirms the corporation’s belief that the stock qualifies as QSBS based on the requirements as of the issuance date.
While not legally required, an attestation:
- Documents the company’s QSBS analysis
- Provides shareholders with confirmation
- Creates a record that can be valuable during audits
- Signals professional tax planning
Pre-Exit Audit Checklist
Before any sale or M&A event, verify:
- [ ] C-Corp status maintained throughout holding period
- [ ] Gross asset test satisfied at time of stock issuance
- [ ] Active business requirement met (80% test)
- [ ] No disqualifying redemptions occurred
- [ ] Holding period calculated correctly for each block
- [ ] Original issuance verified (not secondary purchase)
- [ ] State residency and tax implications reviewed
- [ ] Section 1045 rollover opportunities evaluated
- [ ] Stacking strategy considered for family members
- [ ] Documentation assembled and organized
Common Mistakes That Disqualify QSBS
- Operating as S-Corp or LLC when stock was issued
- Exceeding the gross asset threshold before issuance
- Selling before the required holding period (especially pre-OBBBA stock)
- Acquiring stock in a secondary transaction rather than original issuance
- Corporate redemptions that taint stock within the lookback window
- Failing the active business test due to excess cash or passive assets
- Operating in an excluded business category (professional services, etc.)
Each of these mistakes is potentially irreversible. The time to address QSBS is at formation and each funding round—not when you’re negotiating a sale.
Frequently Asked Questions About QSBS
What is QSBS in simple terms?
QSBS (Qualified Small Business Stock) is stock in a qualifying small U.S. C-Corporation that, if held long enough and all requirements are met, can provide up to 100% exclusion from federal capital gains tax when sold. Under the OBBBA changes effective July 4, 2025, you can potentially exclude up to $15 million or 10 times your investment (whichever is greater) per company.
How long do you have to hold QSBS to get the tax benefit?
For stock issued after July 4, 2025: Hold 3+ years for 50% exclusion, 4+ years for 75% exclusion, or 5+ years for 100% exclusion. For stock issued before July 4, 2025: You must hold for more than 5 years to get any exclusion.
What is the new QSBS exclusion limit after OBBBA?
For stock issued after July 4, 2025, the exclusion limit is the greater of $15 million or 10 times your adjusted basis in the stock, per issuing company. This increased from the previous $10 million limit. Both limits will be indexed for inflation starting in 2027.
Can S-Corp or LLC stock be QSBS?
No. QSBS must be stock in a C-Corporation. However, an S-Corp or LLC can convert to a C-Corp, and stock issued after conversion may qualify as QSBS if all requirements are met. The gross asset test must be satisfied at conversion, and the 5-year holding period begins at that point.
Does California recognize QSBS?
No. California does not conform to Section 1202 and taxes QSBS gains at full state rates (up to 13.3%). Alabama, Mississippi, and Pennsylvania also do not conform. Your state of residence at the time of sale determines your state tax treatment.
What businesses are excluded from QSBS?
Professional services (health, law, accounting, consulting, financial services), businesses where the principal asset is reputation or skill of employees, banking, insurance, farming, hotels, restaurants, and natural resource extraction are excluded. Most technology, manufacturing, retail, and e-commerce businesses qualify.
Can I get QSBS treatment if I buy stock from another shareholder?
No. QSBS must be acquired at “original issuance” directly from the corporation. Secondary market purchases do not qualify. Exceptions exist for gifts, inheritances, and certain partnership distributions where you “step into the shoes” of the original holder.
What happens if I sell QSBS before 5 years?
For pre-OBBBA stock: No exclusion is available. For post-OBBBA stock: You may qualify for partial exclusion (50% at 3+ years, 75% at 4+ years), but the non-excluded portion is taxed at 28% rather than the preferential 15/20% rates.
How do I report QSBS on my tax return?
Report the sale on Form 8949 and Schedule D. The excluded gain is reported but not taxed. You should maintain documentation supporting QSBS status, including corporate attestations, holding period records, and evidence that all requirements were met.
What is QSBS stacking?
Stacking involves gifting QSBS to family members before sale. Each recipient gets their own $15M exclusion limit for that company. A family with 5 members could potentially exclude $75M from a single company’s stock. The gifts must occur before sale and recipients must be non-corporate taxpayers.
Does QSBS help with state taxes?
It depends on your state. Most states follow federal treatment. However, California, Alabama, Mississippi, and Pennsylvania do not conform and tax QSBS gains fully. States with no income tax (Texas, Florida, Nevada, Wyoming) provide 0% combined with federal QSBS exclusion.
Should I sell pre-OBBBA or post-OBBBA stock first?
Generally, sell pre-OBBBA stock first. Pre-OBBBA stock has a $10M cap while post-OBBBA stock has a $15M cap. Selling pre-OBBBA first uses the lower cap, potentially allowing you to access more of the higher post-OBBBA exclusion.
Get Expert QSBS Planning Help
The QSBS exclusion is one of the most valuable tax benefits available to founders, early employees, and startup investors. But the complexity of the rules—especially after the OBBBA changes—means that getting it right requires expert guidance.
The stakes are significant. Proper QSBS planning can save millions in taxes. Missing a requirement or making a timing mistake can cost those same millions unnecessarily.
When to consult a QSBS expert:
- Before forming your company (entity structure decisions)
- Before each funding round (gross asset test timing)
- 1-2 years before an anticipated sale (state residency, documentation)
- Before any stock redemptions or corporate restructuring
- When evaluating acquisition offers
Whether you’re a startup founder evaluating C-Corp structure, an investor assessing QSBS eligibility across a portfolio, or planning an exit that could benefit from the exclusion, working with experienced tax professionals ensures you maximize the benefit while staying fully compliant.
Ready to explore how QSBS planning could benefit your situation? Schedule a consultation to discuss your specific circumstances and develop a strategy that protects your gains.