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 in Part 1 of this article, 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 … Continue reading Part 2 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045