Qualified small business stock (or QSBS) refers to shares of a qualified small business, as defined in Section 1202 of the Internal Revenue Code. QSBS receives very favorable capital gains tax treatment for investors if both the investor and the small business meet certain requirements. Startup founders and early stage startup investors can potentially use QSBS to pay no capital gains taxes on up to $10M of capital gains (and potentially even more, depending on the circumstances), provided they meet certain statutory requirements.
- Investment Funds
Get the lowdown on Qualified Small Business Stock (QSBS) and its potential for tax-free gains. Understand the eligibility criteria for startups, founders, and investors and the potential to unlock a world of tax benefits.
- Mergers & Acquisition
Find your way through the maze of converting an LLC to a C-Corp with our guide. Uncover hidden legal & tax traps and turn challenges into strategic advantages, including a unique opportunity to maximize QSBS.