May 14, 2026 | Publications

Much has been written about IRC Section 1202.[1] Section 1202 affords non-C corporation taxpayers wh...

April 29, 2026 | Qualified Small Business Stock (QSBS)

Qualified small business stock (QSBS) and non-QSBS issued to founders, employees and independent con...

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 ...