Frost Brown Todd’s Scott Dolson was the featured quest on the QSBS, Solved podcast in an episode titled “Substantiating QSBS, Qualified Trade or Business, and Gross Asset Tests.” During the episode, Dolson sheds light on changes to the federal tax treatment of qualified small business stock (QSBS) enacted by the One Big Beautiful Bill Act, including a tiered capital gain exclusion and a higher asset threshold. He also describes the strategic role of entity selection in maximizing Section 1202’s gain exclusion and what requirements must be met for the tax-free rollover of QSBS sales per Section 1045. Listen to the full episode here or stream it below.
QSBS Resources
- Substantiating the Right to Claim QSBS Tax Benefits | Part 1
- Substantiating the Right to Claim QSBS Tax Benefits | Part 2
- One Big Beautiful Bill Act Doubles Down on QSBS Benefits for Startup Investors
- To Be Clear…LLCs Can Issue Qualified Small Business Stock (QSBS)
- Advanced Section 1202 (QSBS) Planning for S Corporations
- Guide to Converting LLCs/LPs into C Corporation Issuers of QSBS | Part 1
- Guide to Converting LLCs/LPs into C Corporation Issuers of QSBS | Part 2
- Structuring QSBS Ownership – Is There a Role for Roth IRAs?
- Section 1202 (QSBS) Planning for Sales, Redemptions and Liquidations
- QSBS Guidebook for Family Offices and Private Equity Firms
Visit our QSBS & Tax Planning Services page for more QSBS-related analysis curated by topic, from the choice of entity decision and Section 1202’s gain exclusion to Section 1045 rollover transactions.