Only C-Corps Can Issue QSBS: Why Entity Choice Decides Your Section 1202 Exclusion
QSBS requires a qualifying domestic C corporation for federal tax purposes. Learn how S status, LLC tax elections, and conversions affect eligibility.
Tax Planning
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What the 2025 Law Changed About QSBS
OBBBA expanded QSBS: higher eligible-gain limit, higher gross-assets ceiling, and earlier partial exclusions — with acquisition vs. issuance dates kept straight.
Qualified Small Business Stock: Redemption Issues
Apply the QSBS redemption rules by holder and issuance: testing windows, aggregate de minimis thresholds, the separate 5% condition and specific exceptions.