Content by Marko Belej with assistance by summer associate Natalie Esshaki
Before the One Big Beautiful Bill was passed, Section 1202 allowed a taxpayer who held QSBS for a minimum of 5 years to exclude 100% of the gain from gross income. Now, Section 1202 has a more relaxed tiered-system in place, that ties the percentage of gain that a taxpayer may exclude to the amount of time that has passed since they acquired the QSBS. Stock acquired after July
Continue Reading Did you know that gain remaining after a partial exclusion on a sale of Qualified Small Business Stock (QSBS) is subject to a 28% capital gains rate?

