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    Independent FMV Appraisals Can Play a Critical Role in Substantiating QSBS Gain Exclusions

    February 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 Rollovers

    February 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 Capital

    January 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 QSBSrollover

    December 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 1

    November 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’ Podcast

    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...

    Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s “Aggregate Gross Assets” Test

    August 11, 2025 | Presidential Administration Impacts

    Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...

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    Section 1202 and QSBS: A Survey of States That Don’t Conform to the Federal Treatment

    August 8, 2025 | Presidential Administration Impacts

    Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified s...

    Exploring Section 1202’s Active Business Requirement

    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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