Partner
Louisville, KY
Events, Webinar/Video
Join FBT Gibbons and Crowe LLP for an interactive virtual session on qualified small business stock (QSBS) and the potential tax planning opportunities available under Sections 1202 and 1045. Increasingly relevant in venture, founder, and private company planning, Section 1202 remains one of the most powerful, yet often misunderstood, provisions of the Internal Revenue Code.
Participants are encouraged to bring questions or simply listen in as we discuss real-world, deal-specific scenarios and the nuanced income tax considerations associated with QSBS. The discussion will explore the potential tax benefits available under Sections 1202 and 1045, including potential planning strategies and common pitfalls, as well as recent legislative enhancements enacted through the One Big Beautiful Bill Act, signed into law on July 4, 2025, which expanded and modernized aspects of the QSBS framework.
Partner
Louisville, KY
Partner
Nashville, TN
March 12, 2026 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a taxpayer sells qualified small business...
February 24, 2026 | Publications
Section 1045 allows taxpayers to elect to roll over proceeds from the sale of qualified small busine...
February 16, 2026 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a taxpayer sells qualified small business...
February 11, 2026 | Tax Law Defined™ Blog
One of the key requirements of Section 1202 is that the business issuing qualified small business st...
January 29, 2026 | Tax Law Defined™ Blog
Our QSBS tax planning group at FBT Gibbons regularly assists taxpayers with Section 1202 planning/su...
December 9, 2025 | Podcast
FBT attorney Scott Dolson teamed up with QSBSrollover.com to present five episodes for the QSBS, Sol...
December 8, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gain when a stockholder sells qualified small busine...
November 21, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gain when a taxpayer sells qualified small business ...
October 9, 2025 | In the News
Frost Brown Todd’s Scott Dolson was the featured quest on the QSBS, Solved podcast in an episode t...
August 11, 2025 | Presidential Administration Impacts
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
August 8, 2025 | Presidential Administration Impacts
Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified s...
August 5, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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