Qualified small business stock (QSBS) stacking multiplies the Section 1202 gain exclusion by gifting qualified shares to multiple nongrantor trusts, each of which qualifies as a separate taxpayer for the exclusion. For stock issued after July 4, 2025, each taxpayer may exclude up to $15 million. A founder who stacks across several trusts may shelter more gain than the individual cap allows. This strategy requires proper trust structure and timing before a signed letter of intent or initial public offering (IPO).
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.
