Over the past 25 years, the US tax code has given founders and investors a significant tax break. Taxpayers holding qualified small business stock (QSBS) may be able to avoid tax on all or part of their gain from the sale of QSBS if certain requirements are met. Because of this, founders should carefully consider qualification for QSBS benefits when forming, operating, and selling their companies.
Review this handy cheat sheet for issues concerning QSBS.
Read more about QSBS at Cooley GO