The OBBBA’s changes to Section 1202 are among the most significant updates to the QSBS framework since the exclusion was made permanent in 2015. The new tiered exclusion structure, enhanced dollar limitations, and inflation indexing create fresh planning opportunities—but also introduce new timing and structuring considerations that practitioners must account for.
This course provides actionable guidance on how to help clients qualify for, maximize, and preserve the QSBS exclusion under the current rules, with a focus on the sophisticated trust-based and entity-structuring strategies that can meaningfully expand the tax benefit.
*EA Approved Course
