Qualified Small Business Stock (QSBS)
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Tax Strategies for QSBS: Stacking and Staggering Section 1202 ExclusionsMay 14, 2026 | Publications
Much has been written about IRC Section 1202.[1] Section 1202 affords non-C corporation taxpayers wh...
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Exploring the Tax Consequences of Exchanging Unrestricted QSBS (Section 1202 Stock) for Restricted StockApril 29, 2026 | Qualified Small Business Stock (QSBS)
Qualified small business stock (QSBS) and non-QSBS issued to founders, employees and independent con...
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How Does a Corporation’s S Corporation History Affect a Taxpayer’s Eligibility to Claim Section 1202’s Gain Exclusion?March 12, 2026 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a taxpayer sells qualified small business...
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Does a Section 351 Contribution of Money Qualify as a “Purchase” Under Section 1045?February 24, 2026 | Publications
Section 1045 allows taxpayers to elect to roll over proceeds from the sale of qualified small busine...
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Independent FMV Appraisals Can Play a Critical Role in Substantiating QSBS Gain ExclusionsFebruary 16, 2026 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a taxpayer sells qualified small business...
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The Delaware Franchise Tax Trap for Section 1045 QSBS RolloversFebruary 11, 2026 | Tax Law Defined™ Blog
One of the key requirements of Section 1202 is that the business issuing qualified small business st...
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Rolling QSBS Gains Under Section 1045? Don’t Ignore Working CapitalJanuary 29, 2026 | Tax Law Defined™ Blog
Our QSBS tax planning group at FBT Gibbons regularly assists taxpayers with Section 1202 planning/su...
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QSBS Masterclass Series with Scott Dolson and QSBSrolloverDecember 9, 2025 | Podcast
FBT attorney Scott Dolson teamed up with QSBSrollover.com to present five episodes for the QSBS, Sol...
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Planning for the Sale of Qualified Small Business Stock (QSBS)December 8, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gain when a stockholder sells qualified small busine...
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Revisiting the Choice of Entity Decision After OBBBA’s 2025 Tax Law Changes | Part 1November 21, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gain when a taxpayer sells qualified small business ...
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Scott Dolson Discusses Tax Planning Strategies on ‘QSBS, Solved’ PodcastOctober 9, 2025 | In the News
Frost Brown Todd’s Scott Dolson was the featured quest on the QSBS, Solved podcast in an episode t...
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Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s “Aggregate Gross Assets” TestAugust 11, 2025 | Presidential Administration Impacts
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...