Course

QSBS: The $10 (or $15) Million Exclusion

Who qualifies for qualified small business stock treatment, how the $10 million or 10x basis cap works, the expanded $15 million tier, and the planning moves that preserve or multiply the exclusion.

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About this course

QSBS can turn a founder or early employee's exit into a largely tax-free event — or quietly fail on a technicality. This course walks through Section 1202 from the advisor's chair: the corporate-level and shareholder-level tests, the holding period, the $10 million versus 10x basis cap, the expanded $15 million tier and how eligibility is dated, plus stacking, packing, gifting, and Section 1045 rollovers when the exclusion falls short.

Learning objectives

Apply the Section 1202 issuer and shareholder tests to determine QSBS eligibility
Calculate the exclusion under the greater-of $10 million (or $15 million) and 10x basis caps
Identify events that disqualify stock or reset the holding period
Use stacking, gifting to trusts, and Section 1045 rollovers to extend the benefit

Handouts

Course videos stream to enrolled participants and are not downloadable. Handouts are provided as PDFs.

One email a week.
Zero alphabet soup.