Qualified Small Business Stock: Navigating the Uncertainties Amid Expanding Opportunities

Section 1202’s Qualified Small Business Stock “QSBS” exclusion remains an important and complex tax incentive for many founders and executives in the start-up and venture world. Recent enhancements under the One Big Beautiful Bill (OBBB) have widened its potential but also increased the stakes for getting it right. Our Chief Fiduciary Counsel Jose Reynoso outlines the evolving rules, estate planning opportunities, and compliance challenges that come with leveraging QSBS effectively. From eligibility pitfalls to strategic structuring, it offers guidance for those looking to incorporate QSBS into a broader, tax-efficient wealth planning strategy.