#startup equity

3개의 글

August 9, 2026

Qualified Small Business Stock (QSBS) Guide 2026: Section 1202 Rules and the OBBBA Expansion

A practical QSBS Section 1202 guide for founders and startup investors: the C-corp and five-year holding requirements, the 10 million dollar or 10x exclusion cap, the 2025 OBBBA tiered 3, 4, and 5 year rules with the 15 million dollar limit, Section 1045 rollovers, and state conformity traps.

QSBS Section 1202 startup equity

July 20, 2026

Section 83(b) Election 2026: The 30-Day Decision That Can Save Founders Six Figures in Tax

A practical 2026 guide to the Section 83(b) election for startup founders and early employees with restricted stock or early-exercised options. What it does, the strict 30-day IRS deadline, who should file, the real downside risk, and how to actually mail it.

section 83b election restricted stock startup equity

July 14, 2026

QSBS Section 1202 Tax Exclusion 2026: How Founders and Investors Skip Federal Capital Gains

A practical 2026 guide to the Qualified Small Business Stock (QSBS) Section 1202 capital-gains exclusion: eligibility rules, the 5-year hold, stacking and Section 1045 rollovers, state conformity gaps, and the mistakes that quietly blow the exclusion.

QSBS Section 1202 capital gains