Pre-One Big Beautiful Bill Act (OBBBA) rules required a five-year hold for the full exclusion, with a $10 million per-issuer cap and $50 million gross-asset threshold. Post-OBBBA rules introduce a tiered holding period (50% at three years, 75% at four, 100% at five), a $15 million exclusion cap, and a $75 million gross-asset threshold — all for stock acquired after July 4, 2025. Stock acquired on or before that date remains under the earlier rules.
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.
