QSBS stacking multiplies the Section 1202 gain exclusion — $15 million per taxpayer after OBBBA — by gifting qualified small business stock shares to multiple non-grantor trusts, each of which qualifies as a separate taxpayer for the exclusion.
For example, a founder with $60 million of QSBS gain could stack their own $15 million, a spouse’s $15 million, plus children’s and siblings’ non-grantor trusts.
This strategy requires proper trust structure and timing before a signed letter of intent or IPO, coordinated with preliquidity gifting. Early planning with a specialist is essential.
We exist so you don’t have to worry about money. For more than 40 years, we’ve taken the sophisticated, time-tested approach that many ultra-high net worth individuals use to help manage their financial lives and made it accessible to more families.
