Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified small business stock (QSBS) into replacement QSBS.[i]  As discussed below, there are several reasons why stockholders take advantage of Section 1045.  Often, holders of QSBS who are selling before satisfying Section 1202’s five-year holding period requirement want to reinvest … Continue reading Part 1 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045