Section 1045 Rollover: How to Defer QSBS Gains and Keep the Clock Running
How Section 1045 rollovers let you defer QSBS capital gains by reinvesting in new qualified small business stock — rules, timelines, and planning considerations.
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Section 1045
Section 1045 vs. Section 1202: Two QSBS Strategies Every Founder Needs to Understand
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.
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Section 1202 Rollover Planning: Preserving QSBS Benefits When a Liquidity Event Comes Too Soon
Founders and early investors often assume that if they miss the five‑year QSBS holding period, the Section 1202 exclusion is simply lost.