Blog

The latest on how founders are taking control of QSBS eligibility.

Changes to QSBS After OBBBA

Changes to QSBS After OBBBA

The One Big Beautiful Bill Act, enacted on July 4, 2025, made several forward-looking adjustments to Section 1202. The simplest way to think about the change is by date: stock acquired on or before July 4, 2025 keeps operating under the legacy rules, while...

Research Team
Education5 min read
What is the 5 Year Rule for QSBS?

What is the 5 Year Rule for QSBS?

The five-year rule is the holding-period requirement at the heart of the Qualified Small Business Stock exclusion. In its classic form, it says you must hold qualified stock for more than five years before you sell it in order to exclude part or all of you...

Brady Weller
Education2 min read
"Reader’s Digest” Guide to QSBS Rollovers

"Reader’s Digest” Guide to QSBS Rollovers

For entrepreneurs, startup founders, and early-stage investors, Qualified Small Business Stock (QSBS) under Internal Revenue Code Section 1202 offers a powerful incentive: the potential to exclude a significant portion, or even all, of capital gains realiz...

Research Team
Education7 min read

What Businesses Qualify as QSBS?

Qualified small business stock, Section 1202, is most commonly used within the startup community. Software, AI, and hardware all seem to be well-established QSBS-eligible businesses. However, that does not exclude other businesses from being QSBS-eligible....

Brady Weller
7 min read
QSBS Rollover launches Entrepreneur in Residence program

QSBS Rollover launches Entrepreneur in Residence program

We believe that founders are the best capital allocators. That conviction sits at the center of the QSBS Rollover business. When capital stays in the hands of operators who have already built and exited companies, it tends to be deployed with more discipli...

Nick King
Announcements1 min read
Claiming QSBS and QSBS Rollovers on Your Tax Return

Claiming QSBS and QSBS Rollovers on Your Tax Return

Qualified Small Business Stock (QSBS) offers significant tax advantages to founders, but the rules governing its treatment under the Internal Revenue Code can be complex. This guide provides Certified Public Accountants (CPAs) with a comprehensive overview...

Research Team
Education4 min read
What is a QSBS Rollover?

What is a QSBS Rollover?

Qualified Small Business Stock, or QSBS, under Section 1202 of the Internal Revenue Code, allows investors in certain startups to avoid federal capital gains tax if they hold their shares for at least five years. The rule exempts up to ten million dollars ...

Brady Weller
Education3 min read
OBBBA Expands QSBS Benefits for Founders

OBBBA Expands QSBS Benefits for Founders

In 2025, Congress passed and the President signed the One Big Beautiful Bill Act (OBBBA), marking the most significant modern expansion to Qualified Small Business Stock (QSBS) tax incentives in decades. For founders, early-stage employees, and investor...

Nick King
Announcements2 min read
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