QSBS Rollovers, Done Right
We help founders navigate early liquidity without losing QSBS eligibility.
Trusted by founders backed by the world's leading investors and enterprises.
Trusted by founders backed by the world's leading investors and enterprises.
QSBS Rollover Solutions
Two ways founders use rollovers
Bridge
Use a QSBS Rollover to maintain QSBS eligibility when you sell secondaries or exit before Year 5 and roll your proceeds into a new qualifying business.
Expansion
Use a QSBS Rollover to expand the $10M QSBS limit to $50M+. Each rollover into a new qualified business creates additional tax benefits.
Rollovers in action
Three common scenarios in which founders use QSBS Rollovers. Don't see your use case? There are many more. Contact us.
Rollovers in action
Three common scenarios in which founders use QSBS Rollovers. Don't see your use case? There are many more. Contact us.
Rollovers in action
Three common scenarios in which founders use QSBS Rollovers. Don't see your use case? There are many more. Contact us.
LIQUIDITY
Founder secondary at Series A/B/C
High growth founders commonly take secondary at the Series B. But, many times they are short of the 5 year hold requirement for QSBS. QSBS rollovers allow these founders to maintain QSBS eligibility while still taking some liquidity.
LIQUIDITY
Founder secondary at Series A/B/C
High growth founders commonly take secondary at the Series B. But, many times they are short of the 5 year hold requirement for QSBS. QSBS rollovers allow these founders to maintain QSBS eligibility while still taking some liquidity.
- Series B founder takes $5M secondary in Year 3 while maintaining majority ownership, though is still short of the 5-year QSBS holding requirement.
- Rolls proceeds into a new qualified small business within 60 days. The business is structured to preserve QSBS eligibility.
- Maintains full QSBS eligibility on rolled gains, continuing the QSBS holding period clock. The new company holding period tacks onto the original period.
EXIT
Early Sale - founders and employees
Some of the best acquisition opportunities come before Year 5. QSBS Rollovers give founders and early employees flexibility to pursue early exits without abandoning QSBS treatment.
EXIT
Early Sale - founders and employees
Some of the best acquisition opportunities come before Year 5. QSBS Rollovers give founders and early employees flexibility to pursue early exits without abandoning QSBS treatment.
- SaaS startup acquired for $100M in Year 4 - founder's 25% stake worth $25M but hasn't reached the 5-year QSBS threshold for tax-free treatment.
- Founder rolls $20M into two new qualified small businesses within 60 days, diversifying their exposure across industries.
- Takes $5M in immediate liquidity while preserving QSBS eligibility on the $20M rolled over, creating multiple new paths to QSBS.
EXPANSION
Founder making $10M+ at exit
QSBS is often misunderstood as being capped at $10M. In reality, QSBS Rollovers can allow founders to preserve QSBS treatment on gains well beyond the initial exclusion limit.
EXPANSION
Founder making $10M+ at exit
QSBS is often misunderstood as being capped at $10M. In reality, QSBS Rollovers can allow founders to preserve QSBS treatment on gains well beyond the initial exclusion limit.
- AI startup exits after 7 years for $200M - founder's stake generates $50M in qualified gains, but QSBS caps tax-free treatment at $10M.
- Founder rolls the $40M above the cap into 4 new qualified small businesses across SaaS, DTC, and fintech, each with its own $10M exclusion potential.
- Stacks multiple QSBS exclusions to create $50M in total tax-free gain potential, transforming the single $10M cap into a diversified exit strategy.
Rollovers scale with you
Founders have used QSBS Rollovers from Series A all the way through successful IPOs.
$25M Series A
$2M rollover with secondary proceeds.
Rollovers scale with you
Growth-stage founders leverage QSBS Rollovers to access early liquidity while preserving tax exemption through IPO, acquisition, or future sales.
$25M Series A
$2M rollover with secondary proceeds.
Top founders and advisors trust us to manage rollovers
