Event Description

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.

Designed For

This course is designed for attorneys, CPAs, financial advisors, wealth planners, and other 
professionals who advise business owners, entrepreneurs, and investors on entity formation, equity 
compensation, exit planning, and tax-efficient wealth transfer. Whether you regularly counsel clients 
on QSBS matters or are encountering Section 1202 issues for the first time in light of the OBBBA, this 
session will equip you with the knowledge to identify QSBS opportunities and navigate the updated 
rules with confidence.

Objectives

This course provides a practical overview of the QSBS exclusion as it stands today, with a particular 
focus on the legislative changes introduced by the OBBBA and the planning strategies that flow from 
them.