QSBS is popping up more and more these days, whether in M&A transactions, IPOs, regulatory changes, politics, entrepreneurship and in many more areas. Here are some of the recent developments we are following.
Forbes Highlights Growing QSBS Opportunity for Creator-Led Companies (6/10/2026) - Many artists are no longer just generating income; they are building valuable businesses. As creator-led brands continue to grow, Qualified Small Business Stock (QSBS) may offer significant tax benefits for founders who plan early. Here's what music entrepreneurs need to know before they build. Read More
Treasury’s Coming QSBS Crackdown Puts Trust Stacking in the Spotlight (6/3/2026) - Forthcoming IRS regulations may focus on the use of trusts to multiply or "stack" the QSBS benefit. Read More
Treasury’s Next QSBS Rules Could Redraw the Boundaries of the Tax Break (5/12/2026) - Treasury is “working diligently” on regulations tied to the Qualified Small Business Stock (QSBS) gain exclusion under Section 1202, according to Bloomberg Tax. Treasury attorney-adviser Evan Adams said at the American Bar Association Tax Section’s May meeting that both the scope and timing of the project remain “in flux,” and that Treasury is looking not… Read More
Issuer-Based QSBS Certification Gains Attention (4/29/2026) - A recent Tax Notes piece by Manoj Viswanathan of the University of California College of the Law, San Francisco argues that the current system for claiming the Qualified Small Business Stock exclusion places too much responsibility on the wrong party. Rather than requiring shareholders to prove Section 1202 eligibility years after stock is issued, he… Read More
Why S Corporation History Matters for QSBS Claims (4/20/2026) - Qualified Small Business Stock is often described as one of the most powerful tax incentives available to founders and early-stage investors. But as a recent FBT Gibbons article by Scott W. Dolson makes clear, Section 1202 planning can become far more complicated when a corporation has any S corporation history. In an environment where the… Read More
Redemption Rules Continue to Snare QSBS Hopefuls (4/16/2026) - A recent article by Scott Robert Buzzard, Christopher Steele Brown, and Mark A. Melton of Holland & Knight highlights a persistent risk in the world of Qualified Small Business Stock (QSBS): stock redemption rules that can quietly undermine eligibility for one of the tax code’s most valuable benefits. As interest in QSBS continues to grow—fueled… Read More
TaxNotes Profiles CapGains Inc. in ‘The Startup Born from a Tax Code Section’ (10/29/2025) - We’re proud to share Tax Notes profile of CapGains Inc.’s co-founder, Jonathan Fish, in its October 13, 2025 issue. In “CapGains Inc. — The Startup Born From a Tax Code Section,” attorney and journalist Philip Wolf interviews Jonathan about how CapGains is using technology and deep tax expertise to help investors and entrepreneurs navigate the… Read More
Will Technical Corrections Clarify QSBS 2.0 Ambiguities? (8/29/2025) - Introduction: How Technical Corrections Could Impact QSBS 2.0 In his article “Get Ready for A Parade of Technical Corrections on Tax Bill,” Tax Notes reporter Doug Sword noted that inevitably there will be technical corrections to the One Big Beautiful Bill Act (OBBBA). For investors, these corrections will be important, because even small adjustments could… Read More
Diving into Qualified Trades for QSBS: Health Services (7/7/2025) - Companies that are engaged in activities that do not fall under the definition of a Qualified Trade or Business risk eligibility for their stock qualifying as Qualified Small Business Stock (“QSBS”). All is not lost however if a company partakes in some “non-qualified” activities. Provided the value attributed to such activities is generally below 20%… Read More
QSBS Amendments in the “One Big Beautiful Bill” Head Back to the House (7/1/2025) - July 1, 2025 Today the senate narrowly passed the “One Big Beautiful Bill”. The provisions expanding IRC section §1202 / Qualified Small Business Stock (QSBS) remained unchanged from the initial version of the bill, and include: Increasing the Corporate-Level Aggregate-Asset Ceiling to $75M (from $50M prior to the bill) Increasing the Per Taxpayer Exclusion to… Read MoreGet in Touch
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