Qualified Small Business Stock (QSBS) Exclusion
Section 1202 allows exclusion of up to $10M (or 10x basis) in capital gains on the sale of qualified small business stock held for 5+ years. The business must be a C-Corp with under $50M in gross assets. One of the most powerful tax benefits available to founders and early employees of tech companies.
Where This Matters
Legal strategies to reduce business and personal tax burden — entity optimization, deferred compensation, retirement planning, California-specific tactics.
Everything business owners need to know about selling, exiting, or transitioning out of their company — from valuation to tax strategy to deal structure.
Choosing and setting up the right business structure — LLC, S-Corp, C-Corp, partnership — with California-specific tax implications and long-term planning.
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