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Section 1045

Section 1045 Exchange: QSBS Rollover Requirements, 60-Day Rule & Examples

A Section 1045 exchange (QSBS rollover) can defer gain if you buy replacement QSBS within 60 days. Eligibility checklist, timeline, and worked example.

12 Apr 2026 • 10 min read •

Public

Joe Wallin

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Section 1045

Section 1045 Exchange: QSBS Rollover Requirements, 60-Day Rule & Examples

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