TaxIncentive

By Jacquelyn Dunne[1] and Rachel Partain

Qualified Small Business Stock (“QSBS”) is a valuable tax incentive available to founders, investors, and employees of startups.  Section 1202 permits shareholders to exclude from income certain long-term capital gains from the sale of stock eligible for QSBS status.

QSBS Requirements

To qualify as QSBS, there are a