What Counts as Qualified Small Business Stock?
Section 1202 rewards a specific kind of stock. See the core tests – C-corp, original issuance, asset limit, active business, and holding period.
Business Owners & Exit Planning
Qualified Small Business Stock After the 2025 Expansion: Excluding Gain on a Business Sale
The 2025 law expanded Section 1202 – 50/75/100% exclusion tiers and a $15M cap. See how QSBS can exclude gain on a C-corp sale, and how it is lost.
Five Questions to Answer Before You Sell Your Business
Most owners start planning when an offer arrives – too late for the decisions that matter most. Five questions to answer while a sale is still hypothetical.
Selling Your Business: A Financial Roadmap for Before and After the Sale
The sale price is not the number that matters – the after-tax result is. A CPA-led roadmap for the planning to do before the LOI and after the wire.