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QSBS §1202 Exclusion

Sell your C-corp stock for up to $10M tax-free.

Overview

Hold Qualified Small Business Stock (C-corp, <$50M assets at issuance) for 5+ years: exclude the greater of $10M or 10× basis of federal cap gains. Some states conform.

Best fit
Startup foundersEarly employeesBootstrap C-corps
Estimated impact
Up to $2.4M+ federal tax on $10M gain

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