Holding qualified small business stock (QSBS) individually limits you to one $15 million exclusion per issuer. QSBS stacking multiplies the exclusion by gifting shares to multiple non-grantor trusts, each qualifying as a separate taxpayer. For a founder with $60 million in gain, stacking could shelter the full amount across four taxpayers, versus only $15 million individually. However, stacking requires proper trust structure, distinct beneficiaries, and early planning to help avoid IRS antiabuse scrutiny.
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