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Don’t Accidentally Disqualify Your QSBS by “Resetting” It Congress is considering the One Big Beautiful Bill Act (OBBBA), which would expand the QSBS exclusion but only for stock issued after July 4...
In late 2021, The New York Times ran a feature titled “A Lavish Tax Dodge for the Ultrawealthy Is Easily Multiplied.
The 83(b) election is one of the most consequential decisions most startup founders ever face—yet it’s designed to punish oversight. It’s time to modernize the rule: make the election automatic unless you opt out.
Choosing the wrong entity structure can cost startup founders millions. Only C-corporations can issue Qualified Small Business Stock (QSBS) under Section 1202. Here’s why that matters — and how to preserve your shot at the $15 million tax exclusion.
Section 1202 and the Excluded Business Categories Section 1202 of the Internal Revenue Code allows founders and investors to exclude significant gains from the sale of qualified small business stock...
Disclaimer: This post is for informational purposes only and does not constitute legal or tax advice.
The Internal Revenue Service (IRS) has quietly modernized the once antiquated process for making a Section 83(b) election.
On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (often called the "Big Beautiful Bill").
Stock redemptions and buybacks can silently disqualify your QSBS under Section 1202. Here is how the redemption rules work, what triggers disqualification, and how to protect your tax exclusion worth millions.
It is well known that a company has to withhold income and employment taxes from an employee exercising nonqualified stock options.
