Section 1202 (QSBS) rules, eligibility, and planning tips for founders and investors.
Most founders treat §1202 substantiation as something their lawyer does at exit. By then, the easy substantiation is gone. Here's why it should be an annual practice — and exactly what to do this week.
A section-by-section breakdown of what your QSBS attestation letter needs to say — gross assets, active business, redemption reps, and what happens if you can't prove it.
Step-by-step QSBS eligibility checklist: the key Section 1202 requirements your company and stock must meet to qualify for the federal capital gains exclusion.
For Washington founders, coordinating Section 1202/QSBS with Washington’s 7% capital gains tax and the new 9.9% income tax is the most important pre-2028 planning analysis. Here is how to sequence it.
Section 1045 vs. Section 1202: two complementary QSBS strategies for founders and investors — when to use each, and how to combine them for maximum tax benefit.
The Section 1202 QSBS exclusion can shelter up to $15 million in capital gains from federal tax. But does a married couple get one exclusion — or two? The answer matters more than ever after the One Big Beautiful Bill Act.
The $15 million QSBS exclusion under Section 1202 isn't a hard ceiling. By gifting shares to trusts and family members before a sale, founders can multiply the exclusion. Here's how stacking works.
Oregon SB 1507 decouples the state from the federal QSBS exclusion under Section 1202. Oregon residents who sell qualified small business stock on or after January 1, 2026 may owe full state income tax on gains excluded federally.
Despite Washington's new 9.9% income tax, QSBS remains one of the few ways founders and angels can still exit entirely free of state tax. Here's why Section 1202 still works in Washington.
If you excluded gain under Section 1202 QSBS, does Washington's new millionaire tax still apply? Here's how the new income tax interacts with the federal QSBS exclusion.
