*This article was updated on December 8, 2025. Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (including redemption) of qualified small business stock (QSBS) issued by a domestic (US) C corporation and held for more than five years.[1]  For QSBS issued prior to July 5, 2025, … Continue reading Transfer Planning With Qualified Small Business Stock