Qualified small business stock (QSBS) refers to shares in a qualifying domestic C corporation acquired at original issuance. Under Section 1202, eligible shareholders can exclude a portion of capital gains from federal income tax when they sell the stock if they meet holding period and other requirements. After the One Big Beautiful Bill Act (OBBBA) of 2025, the exclusion cap increased to $15 million per issuer, with a tiered structure based on how long you hold the stock.
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.
